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Publication 17 - Your Federal Income Tax (For Individuals) - Nondeductible Expenses
Fines or Penalties. You cannot deduct fines or penalties you pay to a governmental unit for violating a law....
Publication 529 - Miscellaneous Deductions - Nondeductible Expenses
Fines or Penalties. You cannot deduct fines or penalties you pay to a governmental unit for violating a law....
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