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- Marginal tax rate
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- Midquarter convention
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- Student loan interest deduction
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- Hope credit (now the American Opportunity credit)
- Household employees
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- Individual 401(k) plan
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- Itemized deductions
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- Limited partnerships
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- Lump-sum distribution
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- Reimbursement account
- Retirement saver’s credit
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Midmonth convention
The rule that treats certain kinds of depreciable property, including real estate, as though it were placed in service in the middle of the month it was first used.