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Under ITA 111

Question 76

Multiple Choice

Under ITA 111.1, the order in which individuals must deduct Division C items is specifically listed. Assuming a taxpayer is eligible to deduct all of the following amounts in computing Taxable Income, which one would be deducted last?


A) Lifetime capital gains deduction.
B) Stock option deduction.
C) Loss carryovers.
D) Northern residents deduction.

Correct Answer:

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