Nielsen BookScan's definition of bulk sales includes quantities bought by corporations or associations either for resale or free distribution, and quantities purchased by their authors, regardless of whether the writers intend to resell the books, give them away, or use them to fulfill a direct-marketing promotion.

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Example: You can take a penalty-free distribution from either a 401(k) or an IRA to cover out-of-pocket medical expenses that exceed 10% of your adjusted gross income.

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It is very important to remember that you cannot claim any of the college tax credits, including the AOTC, based on expenses that were used to calculate the tax-free portion of a distribution from a 529 college savings or prepaid plan, or a Coverdell Education Savings Account (ESA).

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Some online-only mobile phone distribution sites like Wirefly allow subscribers with any carrier to get an Android for free or little cost, while the iPhone is not distributed there.

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