Examlex
Africa's climate has generally resulted in poor soils and inconsistent crop-raising weather
Above-the-line Deduction
Deductions from gross income that are made before the calculation of taxable income, directly reducing the gross income amount.
AGI Deduction
Deductions that can be taken from gross income to arrive at the Adjusted Gross Income, which is used as a basis for calculating taxable income.
Art Supplies
Materials and tools used in the creation of artwork, the costs of which may be tax-deductible for professional artists or educators under certain conditions.
Home Schooling
Education where children are taught at home, typically by parents or tutors, instead of in a traditional public or private school setting.
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