Under pre-Act law, taxpayers could deduct from their taxable income as an itemized deduction several...

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...