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IRS.gov Website
Publication 17
taxmap/pub17/p17-155.htm#en_us_publink1000174190

Chapter 29
Limit on Itemized Deductions(p201)

What's New(p201)


taxmap/pub17/p17-155.htm#en_us_publink1000253571

Overall limit expired.(p201)

For 2010, the overall limit on itemized deductions has expired. Under current law, the limit on itemized deductions will resume in 2011 at pre-2006 levels.