Itemized Deduction Research Paper

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Individuals are allowed to deduct itemized deductions from adjusted gross income if their itemized deductions exceed their standard and personal deductions. Itemized deductions are specific deductions that can be taken by a tax payer such as mortgage interest, medical expenditures, charitable contributions, gifts, and many other items. However, some events, such as the death of a relative who leaves an estate behind, can trigger taxation.

With current tax law, if someone dies and leaves an estate behind, a portion of that estate over a certain amount will be taxed as income. This tax is known as the estate or “death” tax. The tax is meant to minimize, “the large tax breaks that extremely wealthy households get on their wealth as it grows,

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