an above the line deduction refers to a deduction for agi
Above-the-line deduction In the United States tax law, an above-the-line deduction is a deduction that the Internal Revenue Service allows a taxpayer to subtract from his or her gross income in arriving at "adjusted gross income" for the taxable year. These deductions are set forth in Internal Revenue Code Section 62. A taxpayer's gross income minus his or her above-the-line deductions is equal to the adjusted gross income. Because these deductions are taken before adjusted gross income is calculated, they are designated "above-the-line." Thus, those deductions allowed in computing "taxable income" under section 63 of the IRC are "below the line deductions" (thus, adjusted gross income represents "the line"). Above-the-line deductions may be more valuable to high income taxpayers than below-the-line deductions.
SOAP note The objective section of the SOAP includes information that the healthcare provider observes or measures from the patient's current presentation, such as:
Advanced measurement approach Also, according to section 664 of original Basel Accord, in order to qualify for use of the AMA a bank must satisfy its supervisor that, at a minimum:
UEI College $19,500 for an 8-9 month program.