---

itemized deduction (subgroup of deduction) → ReceivesAction → eliminated	0.79
deduction → ReceivesAction → eliminated	0.69
interest deduction (subgroup of deduction) → ReceivesAction → allowed	0.68
salt deduction (subgroup of deduction) → ReceivesAction → eliminated	0.68
standard deduction (subgroup of deduction) → ReceivesAction → increased to 24,000	0.68
deduction → ReceivesAction → disallowed	0.68
deduction → ReceivesAction → made in accordance	0.64
payment → MadeOf → deduction	0.64
deduction → HasProperty → reasonable	0.60
deduction → ReceivesAction → limited	0.60
deduction → HasProperty → legal	0.58
deduction → ReceivesAction → limited to the amount	0.57
deduction → ReceivesAction → removed	0.57
standard deduction (subgroup of deduction) → ReceivesAction → doubled	0.56
standard deduction (subgroup of deduction) → CapableOf → increase to 12,000	0.56
deduction → ReceivesAction → reduced	0.56
deduction → ReceivesAction → based	0.56
standard deduction (subgroup of deduction) → ReceivesAction → increased	0.55
deduction → ReceivesAction → added	0.55
charitable deduction (subgroup of deduction) → ReceivesAction → allowed	0.54
deduction → ReceivesAction → made on written orders of the employee	0.54
deduction → HasProperty → correct	0.54
deduction → ReceivesAction → allowed by law	0.54
deduction → ReceivesAction → required by law	0.54
itemized deduction (subgroup of deduction) → CapableOf → exceed standard deduction	0.54
deduction → CapableOf → remain unchanged	0.53
deduction → ReceivesAction → allowed	0.53
deduction → ReceivesAction → taken in the year	0.53
deduction → ReceivesAction → claimed by individual	0.52
deduction → ReceivesAction → allowed for taxis	0.52
deduction → ReceivesAction → connected with such income	0.52
deduction → ReceivesAction → subject to limitation	0.51
deduction → HasProperty → unlawful	0.51
deduction → ReceivesAction → confirmed	0.51
deduction → ReceivesAction → included on line	0.51
deduction → ReceivesAction → aggregated	0.50
deduction → ReceivesAction → shown as one item	0.50
deduction → ReceivesAction → capped at 10,000	0.50
deduction → ReceivesAction → claimed	0.50
deduction → ReceivesAction → limited to the extent of gambling winnings	0.49
deduction → ReceivesAction → denied	0.49
deduction → CapableOf → reduce taxable income	0.49
deduction → ReceivesAction → reversed	0.49
deduction → ReceivesAction → expanded	0.48
deduction → ReceivesAction → deducted	0.48
deduction → ReceivesAction → taken into account	0.48
deduction → RelatedTo → trade	0.48
deduction → ReceivesAction → recognized	0.47
deduction → HasProperty → deductible	0.46
deduction → ReceivesAction → authorized in writing	0.46
deduction → ReceivesAction → limited to gross proceeds	0.46
itemized deduction (subgroup of deduction) → ReceivesAction → reduced	0.45
deduction → ReceivesAction → documented with receipt	0.45
deduction → ReceivesAction → documented with other records	0.45
deduction → ReceivesAction → reduced to the extent	0.44
deduction → ReceivesAction → capped	0.44
deduction → ReceivesAction → allowed in earlier years	0.43
deduction → MadeOf → premise	0.43
deduction → ReceivesAction → recorded in register	0.43
standard deduction (subgroup of deduction) → ReceivesAction → claimed	0.42
deduction → CapableOf → required by a collective bargaining agreement	0.41
deduction → ReceivesAction → made on monthly basis	0.41
deduction → HasProperty → tautological	0.41
deduction → ReceivesAction → made for damage	0.41
deduction → ReceivesAction → allocated	0.41
deduction → ReceivesAction → increased	0.41
deduction → ReceivesAction → subtracted	0.41
deduction → ReceivesAction → limited to 50% of the w-2 wages	0.40
deduction → MadeOf → the refund	0.40
itemized deduction (subgroup of deduction) → ReceivesAction → permitted for state and local income taxes	0.40
deduction → CapableOf → reduce the income	0.39
deduction → CapableOf → commence on 1st day of april	0.39
deduction → ReceivesAction → made at rate	0.39
deduction → HasProperty → large	0.39
deduction → ReceivesAction → allowed in the year	0.39
deduction → ReceivesAction → excluded	0.39
deduction → CapableOf → commence on earlier assessment year	0.39
deduction → ReceivesAction → suspended through 2025	0.39
deduction → ReceivesAction → indexed for inflation	0.39
deduction → CreatedBy → the petitioner	0.39
deduction → HasProperty → unlimited	0.38
deduction → ReceivesAction → itemized	0.38
deduction → CapableOf → phase out for taxpayer	0.38
itemized deduction (subgroup of deduction) → ReceivesAction → eliminated in exchange	0.38
deduction → ReceivesAction → taken below the line	0.38
deduction → HasProperty → helpful	0.37
deduction → ReceivesAction → claimed on form	0.37
deduction → ReceivesAction → effected	0.37
deduction → ReceivesAction → restricted to 100 per cent	0.37
standard deduction (subgroup of deduction) → ReceivesAction → reduced	0.37
deduction → CapableOf → offset income	0.37
deduction → ReceivesAction → based on value	0.37
deduction → MadeOf → the security deposit	0.37
deduction → ReceivesAction → limited to interest	0.37
deduction → ReceivesAction → taken on the paycheck	0.36
deduction → HasProperty → significant	0.36
deduction → ReceivesAction → above the line	0.36
deduction → ReceivesAction → claimed by the assessee	0.36
deduction → CreatedBy → the employer	0.36
deduction → CapableOf → take effect	0.35
deduction → ReceivesAction → reduced to 50%	0.35
deduction → MadeOf → the deposit	0.35
deduction → MadeOf → the employee’s salary	0.35
deduction → ReceivesAction → claimed by taxpayer	0.35
deduction → HasProperty → important	0.35
deduction → ReceivesAction → capped at 4,000	0.35
deduction → ReceivesAction → limited to fair market value	0.35
deduction → CapableOf → expire after 2025	0.35
deduction → HasProperty → small	0.35
deduction → CapableOf → begin in 2016	0.35
deduction → ReceivesAction → specified in sub	0.35
deduction → RelatedTo → business	0.35
deduction → ReceivesAction → lost	0.35
deduction → ReceivesAction → made for wear	0.34
deduction → ReceivesAction → required	0.34
deduction → HasProperty → beneficial	0.34
deduction → ReceivesAction → limited to 80% of taxable income	0.34
deduction → ReceivesAction → made permanent	0.34
deduction → ReceivesAction → to be taken over 26 pay periods	0.34
deduction → ReceivesAction → disallowed under the proposed regulations	0.34
deduction → CapableOf → save money	0.34
deduction → CapableOf → apply to qualified business income	0.34
deduction → ReceivesAction → recorded in other indelible form	0.34
deduction → MadeOf → pension	0.34
deduction → ReceivesAction → changed	0.34
standard deduction (subgroup of deduction) → ReceivesAction → doubled to 12,000	0.34
itemized deduction (subgroup of deduction) → ReceivesAction → allowed	0.33
deduction → ReceivesAction → claimed for premium	0.33
deduction → CapableOf → exceed income	0.33
deduction → ReceivesAction → recaptured	0.33
deduction → ReceivesAction → claimed by estate	0.33
deduction → ReceivesAction → extended for 2015	0.33
deduction → ReceivesAction → disallowed for business	0.33
deduction → HasProperty → taxable	0.33
deduction → HasProperty → unaffected	0.33
deduction → CapableOf → move expense	0.33
deduction → CapableOf → depend upon fact	0.32
deduction → ReceivesAction → limited to expense	0.32
deduction → ReceivesAction → agreed	0.32
deduction → CapableOf → benefit the wealthy	0.32
deduction → ReceivesAction → reduced below zero	0.31
deduction → ReceivesAction → allowed under the act	0.31
deduction → ReceivesAction → limited to the lesser	0.31
deduction → CapableOf → follow different principle	0.31
deduction → ReceivesAction → allowed in the tax year	0.31
deduction → ReceivesAction → repealed for tax years	0.31
deduction → ReceivesAction → claimed in case	0.31
deduction → CapableOf → exceed 5,000	0.31
deduction → ReceivesAction → limited to 2,000	0.31
deduction → ReceivesAction → made for breakage	0.31
deduction → ReceivesAction → limited by the amount of w-2 wages	0.31
deduction → CapableOf → cover direct cost	0.31
deduction → ReceivesAction → limited to the price	0.31
deduction → ReceivesAction → mandated in current legislation	0.31
deduction → CapableOf → go in 2018	0.31
deduction → ReceivesAction → made for tear	0.31
deduction → CapableOf → become available	0.30
deduction → ReceivesAction → limited to 50 percent of the amount	0.30
deduction → HasProperty → measurable	0.30
deduction → ReceivesAction → affected	0.30
deduction → HasProperty → great	0.30
deduction → ReceivesAction → allowed for student loan interest	0.30
deduction → ReceivesAction → phased out at 207,500	0.30
deduction → MadeOf → the pool	0.30
deduction → ReceivesAction → incurred by the corporation	0.30
deduction → CapableOf → benefit individual	0.30
deduction → CapableOf → apply to tax years	0.30
deduction → ReceivesAction → reduced to 37.5%	0.30
deduction → ReceivesAction → agreed in writing	0.30
deduction → ReceivesAction → made in reliance	0.30
deduction → ReceivesAction → based on the amount of income	0.30
deduction → ReceivesAction → phased out for an ira contributor	0.30
deduction → ReceivesAction → specified by the government	0.30
deduction → CapableOf → expire at the end of 2016	0.30
deduction → ReceivesAction → limited to the tax	0.30
deduction → ReceivesAction → computed for the items of income	0.30
deduction → ReceivesAction → disallowed by the commissioner	0.30
deduction → HasProperty → high	0.30
deduction → ReceivesAction → disallowed under § 274(a)(4	0.30
deduction → ReceivesAction → allowed for withholding taxes	0.30
deduction → HasProperty → valuable	0.30
standard deduction (subgroup of deduction) → ReceivesAction → subtracted	0.30
deduction → HasProperty → invalid	0.30
deduction → MadeOf → the sum	0.30
deduction → HasProperty → more valuable	0.29
deduction → ReceivesAction → required to pay net amount	0.29
deduction → CapableOf → call the domestic production activities deduction,	0.29
deduction → ReceivesAction → disallowed for specified service trades	0.29
deduction → ReceivesAction → made for item	0.29
deduction → ReceivesAction → made for cleaning	0.29
deduction → ReceivesAction → treated as separate contribution	0.29
deduction → RelatedTo → nebraska source income	0.29
deduction → ReceivesAction → limited to 50% of wages	0.29
deduction → ReceivesAction → claimed by the appellant	0.29
deduction → HasProperty → regressive	0.29
deduction → ReceivesAction → eliminated for higher income taxpayers	0.29
deduction → ReceivesAction → allowed in respect of amounts	0.28
deduction → ReceivesAction → allowed under subsection	0.27
deduction → ReceivesAction → processed by the state employee health plan	0.27
deduction → ReceivesAction → added in 11th year	0.27
deduction → CapableOf → offset gain	0.27
deduction → CapableOf → apply at the partner	0.27
deduction → CapableOf → apply at shareholder level	0.27
deduction → ReceivesAction → based on objective and quantifiable data	0.27
deduction → ReceivesAction → disallowed under the itaa	0.27
deduction → CapableOf → benefit higher earners	0.27
deduction → CapableOf → permit remediation costs	0.27
deduction → ReceivesAction → claimed on yearly basis	0.27
deduction → ReceivesAction → granted	0.27
deduction → RelatedTo → eligible household	0.27
deduction → ReceivesAction → claimed by the donor	0.27
deduction → ReceivesAction → deposited into a depository bank	0.27
deduction → ReceivesAction → deposited into special fund	0.27
deduction → ReceivesAction → determined by the board	0.27
deduction → ReceivesAction → based on a capital element	0.27
deduction → ReceivesAction → required under regular method	0.27
deduction → MadeOf → the total tour cost	0.27
deduction → MadeOf → each member's compensation	0.27
deduction → MadeOf → total marks	0.27
deduction → ReceivesAction → enhanced	0.27
deduction → HasProperty → inadvertent	0.27
deduction → ReceivesAction → made in specified circumstances	0.27
deduction → ReceivesAction → determined by reference	0.27
deduction → MadeOf → gross income of the business	0.27
deduction → MadeOf → the product of industry	0.27
deduction → ReceivesAction → allowed for three consecutive assessment years	0.27
deduction → MadeOf → pay slip	0.27
deduction → MadeOf → gross total income	0.27
deduction → ReceivesAction → made for personal expenses	0.27
deduction → MadeOf → the claim amount	0.27
deduction → ReceivesAction → limited to 42	0.27
deduction → ReceivesAction → provided in regulation	0.27
deduction → MadeOf → the sequence	0.27
deduction → ReceivesAction → allowed for alternative minimum tax	0.27
deduction → MadeOf → the contractor	0.27
deduction → CapableOf → cover loss	0.27
deduction → ReceivesAction → allowed under section 80c	0.27
deduction → AtLocation → sole discretion of the company	0.27
deduction → MadeOf → the damage deposit	0.27
deduction → HasProperty → probable	0.27
deduction → MadeOf → original cost	0.27
deduction → MadeOf → testator's gross estate	0.27
deduction → ReceivesAction → reduced to 21.875%	0.27
deduction → ReceivesAction → allowed for interest	0.27
deduction → MadeOf → wage	0.26
deduction → CapableOf → affect high-income individuals	0.26
deduction → CapableOf → burden middle class	0.26
deduction → HasProperty → unwarranted	0.26
deduction → MadeOf → payment	0.26
deduction → ReceivesAction → allowed with respect	0.25
deduction → ReceivesAction → allowed for expense	0.25
deduction → ReceivesAction → increased by surcharge	0.25
deduction → HasProperty → statutory	0.25
deduction → ReceivesAction → reduced to basis	0.25
deduction → ReceivesAction → required of any member	0.25
deduction → CapableOf → arise in relation	0.25
deduction → CapableOf → increase to 80%	0.25
deduction → HasProperty → voluntary	0.25
deduction → HasA → two components	0.25
deduction → ReceivesAction → allowed in first instance	0.25
deduction → ReceivesAction → restricted to rs 10,000 or actual interest	0.25
deduction → HasProperty → inconsistent	0.25
deduction → ReceivesAction → limited to 30% of adjusted taxable income	0.25
deduction → ReceivesAction → taken against ordinary income	0.25
deduction → ReceivesAction → saved	0.25
deduction → HasProperty → one-third	0.25
deduction → ReceivesAction → allowed to be claimed in same ratio	0.25
deduction → ReceivesAction → calculated at individual level	0.25
deduction → ReceivesAction → made for contingency	0.25
deduction → ReceivesAction → allowed in 5 equal installments	0.25
deduction → ReceivesAction → allowed for qualified education expenses	0.25
deduction → ReceivesAction → canceled	0.25
deduction → ReceivesAction → repaid	0.25
deduction → ReceivesAction → applied to the human category	0.25
deduction → HasProperty → preferable	0.25
deduction → ReceivesAction → preserved in the plan	0.25
deduction → CapableOf → claim in earlier years	0.25
deduction → ReceivesAction → allocated to the person	0.25
deduction → CapableOf → save 250	0.25
deduction → HasProperty → more than $500	0.25
deduction → ReceivesAction → increased to 1 million	0.25
deduction → ReceivesAction → spread over a number of years	0.25
deduction → ReceivesAction → tested	0.25
deduction → ReceivesAction → remitted	0.25
deduction → RelatedTo → the activity	0.25
deduction → ReceivesAction → allowed without need of substantiation	0.25
deduction → CapableOf → create significant likelihoodof such deductions	0.25
deduction → ReceivesAction → limited to 60,000	0.25
deduction → ReceivesAction → subject to overriding limitations	0.25
deduction → ReceivesAction → sustained on audit	0.25
deduction → CapableOf → phase out by 20%	0.25
deduction → ReceivesAction → allowed to nonitemizer	0.25
deduction → ReceivesAction → claimed on amended return	0.25
deduction → ReceivesAction → based on actual costs	0.25
deduction → ReceivesAction → taken for other work-related items	0.25
deduction → ReceivesAction → limited for 2018	0.25
deduction → ReceivesAction → authorized by the order of the secretary	0.25
deduction → HasProperty → simple	0.25
deduction → ReceivesAction → designed to yield same amount of tax forgiveness	0.25
deduction → HasProperty → constitutional	0.25
deduction → ReceivesAction → phased out for joint filers	0.25
deduction → CapableOf → give opportunity	0.25
deduction → ReceivesAction → allowed in excess	0.25
deduction → ReceivesAction → carried for up to five additional years	0.25
deduction → CapableOf → phase over $100,000 mfj	0.25
deduction → ReceivesAction → limited by wage	0.25
deduction → ReceivesAction → stated in the insurance contract	0.25
deduction → HasProperty → temporary	0.25
deduction → ReceivesAction → allowed to huf	0.25
deduction → ReceivesAction → allowed for remuneration	0.25
deduction → ReceivesAction → credited to a reserve account	0.25
deduction → ReceivesAction → aimed	0.25
deduction → IsA → made the leave allowance thereunder	0.25
deduction → ReceivesAction → based on the statement	0.25
deduction → CapableOf → come down to applications of the transitive law	0.25
deduction → CapableOf → come down to approximate forms of inference	0.25
deduction → HasProperty → retroactive	0.25
deduction → ReceivesAction → allowed by chapter 1 of the code	0.25
deduction → ReceivesAction → denied in the member state	0.25
deduction → ReceivesAction → based on observation	0.25
deduction → ReceivesAction → based on the severity of the problem	0.25
deduction → HasProperty → personal	0.25
deduction → ReceivesAction → phased out for singles and heads of household	0.25
deduction → ReceivesAction → phased out for head	0.25
deduction → ReceivesAction → eliminated by phaseout	0.25
deduction → ReceivesAction → incurred by certain membership organizations	0.25
deduction → ReceivesAction → reduced by net capital gain	0.25
deduction → ReceivesAction → limited to 30 percent of agi	0.25
deduction → ReceivesAction → allowed under new tax law	0.25
deduction → AtLocation → the home	0.25
deduction → ReceivesAction → allowed by section 405(c	0.25
deduction → ReceivesAction → shared	0.25
deduction → HasSubevent → 13.125% effective tax rate	0.25
deduction → ReceivesAction → reduced after 2025	0.25
deduction → ReceivesAction → paid to related foreign persons	0.25
deduction → CapableOf → phase out for married taxpayers	0.25
deduction → ReceivesAction → allowed in regular tax calculation	0.25
deduction → ReceivesAction → made for missing items	0.25
deduction → ReceivesAction → reported in good faith	0.25
deduction → ReceivesAction → divided into two or more paychecks	0.25
charitable deduction (subgroup of deduction) → ReceivesAction → valued	0.25
interest deduction (subgroup of deduction) → ReceivesAction → limited	0.25
itemized deduction (subgroup of deduction) → ReceivesAction → limited to 10,000	0.25
itemized deduction (subgroup of deduction) → ReceivesAction → phased out for higher income taxpayers	0.25
itemized deduction (subgroup of deduction) → ReceivesAction → assumed to be 18 percent of earnings	0.25
standard deduction (subgroup of deduction) → HasProperty → zero	0.25
standard deduction (subgroup of deduction) → ReceivesAction → used by two-thirds of households	0.25
standard deduction (subgroup of deduction) → CapableOf → increase in 2018	0.25
standard deduction (subgroup of deduction) → ReceivesAction → increased by net disaster loss	0.25
standard deduction (subgroup of deduction) → ReceivesAction → doubled for filer	0.25
standard deduction (subgroup of deduction) → CapableOf → exceed itemized deductions	0.25
standard deduction (subgroup of deduction) → IsA → a dollar amount	0.25
deduction → ReceivesAction → allowed for cost	0.25
deduction → ReceivesAction → warranted	0.24
deduction → HasProperty → possible	0.24
deduction → HasProperty → allocable	0.23
deduction → HasProperty → fine	0.23
deduction → ReceivesAction → allowed in respect of such expenditure	0.23
deduction → ReceivesAction → allowed to individual	0.23
deduction → ReceivesAction → allowed to the assessee	0.23
deduction → ReceivesAction → made for depreciation	0.23
deduction → HasProperty → exempt	0.22
deduction → ReceivesAction → allowed for entertainment	0.22
charitable deduction (subgroup of deduction) → HasProperty → large	0.22
deduction → ReceivesAction → allowed for any assessment year	0.22
deduction → ReceivesAction → allowed for amusement	0.22
deduction → ReceivesAction → denied to employer	0.21
deduction → ReceivesAction → allowed for recreation	0.21
deduction → ReceivesAction → allowed for transportation expenses	0.21
deduction → ReceivesAction → allowed for contribution	0.21
deduction → ReceivesAction → allowed for attorney fees	0.21
deduction → ReceivesAction → allowed in case	0.20
deduction → ReceivesAction → allowed to the taxpayer	0.20
deduction → ReceivesAction → allowed under paragraph	0.19
qbi deduction (subgroup of deduction) → ReceivesAction → based on sstb income	0.19
deduction → ReceivesAction → allowed to the trust	0.19
deduction → HasA → significant impact	0.18
deduction → MadeOf → local government funds	0.18
deduction → ReceivesAction → ignored	0.18
deduction → HasA → negative impact	0.18
deduction → ReceivesAction → allowed for any amount	0.18
deduction → ReceivesAction → allowed for meal	0.18
deduction → ReceivesAction → allowed for membership dues	0.17
deduction → ReceivesAction → allowed for loss	0.17
deduction → ReceivesAction → allowed under sub	0.17
deduction → CapableOf → arrive at taxable income	0.17
deduction → CapableOf → increase chance	0.16
deduction → HasProperty → outrageous	0.16
deduction → ReceivesAction → made for error	0.16
deduction → CapableOf → create more jobs	0.16
deduction → HasProperty → impermissible	0.16
deduction → CapableOf → provide substantial tax benefit	0.16
deduction → HasProperty → red-flagged	0.16
deduction → HasProperty → costly	0.16
deduction → HasProperty → powerful	0.16
deduction → ReceivesAction → disallowed on audit	0.16
standard deduction (subgroup of deduction) → CapableOf → seem like big benefit	0.16
deduction → ReceivesAction → made for absence	0.16
deduction → CapableOf → undivide family	0.15
deduction → ReceivesAction → allowed for facility	0.15
deduction → ReceivesAction → allowed for travel	0.15
deduction → ReceivesAction → claimed in the return of income	0.15
deduction → ReceivesAction → allowed for medical insurance	0.15
deduction → ReceivesAction → allowed to any undertaking	0.15
deduction → ReceivesAction → made for column	0.14
deduction → ReceivesAction → made for projection	0.14
deduction → ReceivesAction → allowed for activity	0.14
deduction → ReceivesAction → allowed for penalty	0.14
deduction → ReceivesAction → allowed for any settlement	0.13
deduction → ReceivesAction → allowed in relation	0.13
deduction → ReceivesAction → allowed for lodging	0.13
deduction → ReceivesAction → allowed after august	0.11
deduction → MadeOf → the disability compensation	0.11
deduction → ReceivesAction → made from their donations	0.11
deduction → ReceivesAction → allowed for gift	0.11
deduction → ReceivesAction → made for holiday	0.11
deduction → ReceivesAction → allowed for dependent	0.11
deduction → MadeOf → social grant	0.11
deduction → MadeOf → deductible recovery	0.11
deduction → ReceivesAction → allocated to any income year	0.11
deduction → ReceivesAction → allowed for payout	0.11
deduction → CapableOf → cover administration costs	0.09
deduction → CreatedBy → the buyer	0.09
deduction → ReceivesAction → allowed for beverage	0.09
deduction → ReceivesAction → allowed to any taxpayer	0.09
deduction → ReceivesAction → available in respect of employer’s contribution	0.09
deduction → ReceivesAction → allowed to enterprise	0.09
deduction → MadeOf → a debtor's salary	0.07
deduction → MadeOf → housing benefit	0.05