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Concerning the deduction for moving expenses, what circumstances, if any, will excuse a taxpayer from meeting the time test of 39 or 78 weeks?
Chromosome 21
One of the 23 pairs of chromosomes in humans; individuals with Down syndrome have an extra copy of this chromosome, also known as trisomy 21.
Intellectual Disability
A disability characterized by significant limitations in both intellectual functioning and adaptive behavior, which covers a range of everyday social and practical skills.
Low Intelligence
A condition characterized by significantly below average cognitive ability and limitations in adaptive behaviors.
Independent Living
Refers to a lifestyle that allows individuals, especially those with disabilities, to maintain autonomy by managing their own personal and household activities without assistance.
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