above-the-line deduction 线上减免
line deduction
行扣除
以上为机器翻译结果，长、整句建议使用 人工翻译 。
The above-the line deduction for higher education tuition and fees.
FORBES: IRS Filing Season Delay
This is a valuable "above-the-line" deduction that can't be snatched back by the Alternative Minimum Tax.
FORBES: Self-Employment
Individuals include on line 21 any NOL deduction from an earlier year.
FORBES: Taxes From A To Z (2013): M Is For Miscellaneous Income
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