21.   If a taxpayer takes the home office deduction, the IRS may recapture some of that deduction when the home itself is sold.

22.   If you volunteered your time, or gave blood, for example, you are not permitted to take a deduction.

23.   If you volunteered your time or gave blood, for example, you are not permitted to take a deduction.

24.   In addition to the deduction for home mortgages, many middle-income taxpayers take deductions for charitable contributions and state-and-local taxes.

25.   In the end, I decide to take the deduction.

26.   In that case, he could take deductions in future years but would have an immediate cash-flow problem.

27.   In those rare circumstances, the federal government has said, mutual life insurers cannot take deductions larger than their total dividend payments.

28.   Individuals claimed as dependents cannot take this deduction.

29.   Indeed, families could still owe the tax just because they took deductions for the expense of treating costly illnesses.

30.   Instead, the donor could take a deduction only for the original cost of the asset.