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Vincent deducts the $200 on his income tax return, even if he is subject to the alternative minimum tax.

Vincent deducts the $200 on his income tax return, even if he is subject to the alternative minimum

tax.

The $200 is deductible only in computing Adrienne’s taxable estate.Adrienne’s executor deducts the $200 only on Adrienne’s last income tax return.

 
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