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In the United States tax system, the two-p … In the United States tax system, the two-percent haircut, otherwise known as the two-percent floor, is a limitation on miscellaneous itemized income tax deductions and is codified under Internal Revenue Code IRC § 67(a). IRC § 67(a) states that a taxpayer can deduct "miscellaneous itemized deductions" only to the extent that the aggregate of such deductions exceed two percent of the taxpayer's adjusted gross income.t of the taxpayer's adjusted gross income.
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14582803
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3799
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960870963
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| rdfs:comment |
In the United States tax system, the two-p … In the United States tax system, the two-percent haircut, otherwise known as the two-percent floor, is a limitation on miscellaneous itemized income tax deductions and is codified under Internal Revenue Code IRC § 67(a). IRC § 67(a) states that a taxpayer can deduct "miscellaneous itemized deductions" only to the extent that the aggregate of such deductions exceed two percent of the taxpayer's adjusted gross income.t of the taxpayer's adjusted gross income.
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| rdfs:label |
Two-percent haircut
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