51.   The IRS requirement exists to prevent individuals from taking a deduction for portions of gifts made by corporations or vendors, which are already taking a deduction for themselves.

52.   The other is whether they knowingly took improper deductions.

53.   The REIT, unlike a standard corporation, can take tax deductions for the dividend payments on the preferred stock.

54.   The rest must be depreciated, which means that the deduction is taken over several years.

55.   The Teamsters said GE is deferring compensation for its top executives so it can take tax deductions on the plans without getting shareholder approval for them.

56.   This technique typically allows the deduction to be taken twice, the senior Treasury tax official said.

57.   To make matters worse, full deductions will be taken from the reduced paychecks, and many workers will be left with very little money to live on.

58.   To take the deduction, a taxpayer will have to participate in a weight-loss program for medically valid reasons.

59.   To take a deduction for charitable cash and property contributions, you must make those contributions by the end of the year.

60.   Under current law, employers can take tax deductions for the full cost of health insurance benefits that they provide to employees.