| based on the type of property | 7 | other |
| further | 6 | manner |
| with taxable income | 6 | other |
| deduction → be → limited | 110 |
| deduction → be → restricted | 10 |
| deduction → be limited for → taxpayer | 9 |
| deduction → be limited in → addition | 7 |
| deduction → be limited to → the extent | 5 |
| deduction → be limited under → applicable provisions of the code | 3 |
| negative | neutral | positive |
| 0.184 | 0.768 | 0.049 |
| Raw frequency | 144 |
| Normalized frequency | 0.686 |
| Modifier score | 0.675 |
| Perplexity | 238.557 |