Some systems permit full deduction of the cost, at least in part, in the year the assets are acquired.

As a result, the court held, Congress did not mean to allow an immediate full deduction for such points.

That way they can sell the seat and you can get the full deduction.

Alabama allows a full deduction for federal income taxes, which only middle- to upper-income people pay.

Spouses in single-earner families could also claim the full deduction.

Now, even if the full deduction is restored, it may be too late to reap the benefits.

Eight of the states allow a full or partial deduction for Federal income tax.

In any period when there are not enough net earnings for the full deduction to be taken, you should carry forward the shortfall.

About 10 million are not covered by a pension plan and will retain their full deduction.

Many homeowners also do not receive the full deductions from home ownership.