The Highway Code Great Britain version, available in English and Welsh, applies to England, Scotland and Wales, but regional specific signs such as driver location signs in England or bilingual signs in Scotland and Wales are not covered. The Northern Ireland version, available in English and Irish, applies to Northern Ireland. Costing one penny, the first edition of the Highway Code was published on 14 April 1931. It contained just 18 pages of advice, including the arm signals to be given by drivers and police officers controlling traffic. The second edition, considerably expanded, appeared in 1934, and now illustrated road signs for the
Above-the-line deduction 62 states that the following items are allowable as above-the-line deductions: See also IRS Publication 17. Above-the-line deduction Above the line deductions are also known as "adjustments to income" and are shown on lines 23-36 of Form 1040. 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