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Publication 17 - Your Federal Income Tax (For Individuals) - Exemptions for Dependents
Lodging. If you provide a person with lodging, you are considered to provide support equal to the fair rental...
Publication 502 - Medical and Dental Expenses Including the Health Coverage Tax Credit - What Medical Expenses Are Includible?
Lodging. You can include in medical expenses the cost of meals and lodging at a hospital or similar institution...
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