The best toaster ovens should come with at least a basic array of accessories -- baking pans, broiling trays, and racks, for example. Remember, most of your standard-sized baking and cooking pans and trays won't fit in a toaster oven.
Personal exemption (United States) Under United States tax law, a personal exemption is an amount that a resident taxpayer is entitled to claim as a tax deduction against personal income in calculating taxable income and consequently federal income tax. It has the effect of reducing income tax payable, even to tax-free level, but not so as to result in a tax refund.
While estate taxes seem to get all of the publicity when it comes to taxes owed after someone dies, the reality is that the majority of estates will not owe any federal estate taxes. Why not? Because in 2014 the federal estate tax exemption is $5.34 million, and the exemption will only continue to be adjusted upwards on January 1 of each year in the future based on inflation. In fact, with average inflation, the exemption is expected to reach $9 million per person by 2034.