Identify the rule that determines whether a taxpayer must include in income a refund of an amount deducted in a previous year:

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The Tax Benefit Rule determines whether a taxpayer must include in income a refund of an amount deducted in a previous year. Under this rule, if the taxpayer received a tax benefit from the deduction in the previous year, then they must include the refund in their income in the year received.

Identify the Rule That Determines Whether a Taxpayer Must Include