Taxpayers are allowed to reduce their adjusted gross income (AGI) by the standard deduction or...

Under pre-Act law, the Affordable Care Act (also called the ACA or Obamacare) required that...

Under pre-Act law, taxpayers determined their taxable income by subtracting from their adjusted gross income...

Under pre-Act law, higher-income taxpayers who itemized their deductions were subject to a limitation on...

Under pre-Act law, the net income of these pass-through businesses— sole proprietorships, partnerships, limited liability...

Under pre-Act law, special rules applied to certain payments to institutions of higher education in...

Moving Expenses Deduction SuspendedUnder pre-Act law, taxpayers could claim a deduction under Code Sec. 217...

Under pre-Act law, a taxpayer could deduct as an itemized deduction qualified residence interest, which...

Under pre-Act law, taxpayers were allowed to deduct certain miscellaneous itemized deductions to the extent...