a.
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Which taxes are specifically deductible for federal income tax purposes under Sec. 164?
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b.
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If a tax is not specifically listed in Sec. 164, under what circumstances may it still be deductible?
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If Susan overpays her state income tax because of excess withholdings, can she deduct the entire amount in the year withheld? When Susan receives a refund from the state how must she treat that refund for tax purposes?
