| Introduction |
1001 |
| MEDICAL EXPENSES |
| What Expenses are Deductible |
1002 |
| Medical Transportation Expenses |
1003 |
| Whose Medical Expenses are Deductible |
1004 |
| Special Rules for Children of Divorced Parents |
1005 |
| Medical Lodging Expenses |
1006 |
| Medicines and Drugs |
1007 |
| Limitation on the Medical Expense Deduction |
1008 |
| Medical Insurance Premiums |
1009 |
| Reimbursement of Medical Expenses |
1010 |
| CHARITABLE CONTRIBUTIONS |
| How and When Deductible |
1011 |
| What Organizations Qualify |
1012 |
| Services Rendered to Organizations |
1013 |
| Cost of Maintaining a Student in Taxpayer’s Home |
1014 |
| Contributions to College Athletic Scholarship Programs |
1015 |
| Proving the Deduction |
1016 |
| Limitations on Charitable Deductions |
1017 |
| The 5-Year Contributions Carry-over |
1018 |
| Special Rules for Donations Made in Property |
1019 |
| Where the Special Rules Apply |
1020 |
| Gifts of Ordinary Income-Type Property |
1021 |
| Gifts of Long-term Capital Gain-Type Property |
1022 |
| Special Deduction Ceiling for Contributions of Appreciated Property |
1023 |
| No Deduction for Contribution of Use of Property |
1024 |
| INTEREST |
| General Rule |
1025 |
| Personal Interest |
1026 |
| Qualified Residence Interest |
1027 |
| Limitations on Qualified Residence Interest |
1028 |
| Discount on Notes and Bank Loans |
1029 |
| Interest Paid to Produce Tax-Exempt Income |
1030 |
| The Limitation on Investment Interest |
1031 |
| Student Loan Interest |
1032 |
| TAXES |
| Which Taxes are Deductible |
1033 |
| Foreign Income Taxes |
1034 |
| Who May Deduct Taxes |
1035 |
| Sale of Real Estate — Tax Apportionment |
1036 |
| Alimony Payments |
1037 |
| Reduction for Certain Itemized Deductions of High-Income Individuals |
1038 |
