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What structure forms the "point" of the elbow?
Limitation
A restriction or cap, especially in the context of deductions or benefits in tax terminology.
Organizations
Groups or institutions formed for a specific purpose, often to provide a service or advocate for certain issues.
Miscellaneous Itemized Deduction
Miscellaneous itemized deductions include a variety of expenses that can be deducted when computing taxable income, subject to certain limitations and no longer applicable after recent tax reforms for most taxpayers.
Special Treatment
Preferred or unique handling of certain situations or transactions under laws or regulations, often seen in tax codes.
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