<?xml version='1.0' encoding='ISO-8859-1'?>
<tocdata>
	<book name="20. Standard Deduction" url="pub/p17c.htm#P17_Standard_Deduction" >
		<item name="What&apos;s New" url="pub/p17c.htm#P17Sec25Item159" >
		</item>
		<item name="Introduction" url="pub/p17c.htm#P17_Introduction" >
		</item>
		<item name="Standard Deduction Amount" url="pub/p17c.htm#P17_Deduction_Amount" >
		</item>
		<item name="Standard Deduction for Dependents" url="pub/p17c.htm#P17_Deduction_Dependents" >
		</item>
		<item name="Who Should Itemize" url="pub/p17c.htm#P17_Should_Itemize" >
		</item>
		<item name="2007 Standard Deduction Tables" url="pub/p17c.htm#P17_Standard_Deduction_Tables" >
		</item>
	</book>
	<book name="21. Medical and Dental Expenses" url="pub/p17c.htm#P17_Medical_Dental_Expenses" >
		<item name="What&apos;s New" url="pub/p17c.htm#P17Sec26Item168" >
		</item>
		<item name="Reminders" url="pub/p17c.htm#P17Sec26Item169" >
		</item>
		<item name="Introduction" url="pub/p17c.htm#P17Sec26Item170" >
		</item>
		<item name="What Are Medical Expenses?" url="pub/p17c.htm#P17_What_Medical_Expenses" >
		</item>
		<item name="What Expenses Can You Include This Year?" url="pub/p17c.htm#P17_Sec26Item172" >
		</item>
		<item name="How Much of the Expenses Can You Deduct?" url="pub/p17c.htm#P17Sec26Item173" >
		</item>
		<item name="Whose Medical Expenses Can You Include?" url="pub/p17c.htm#P17Sec26Item174" >
		</item>
		<item name="Spouse" url="pub/p17c.htm#P17_Spouse" >
		</item>
		<item name="Dependent" url="pub/p17c.htm#P17_Dependent" >
		</item>
		<item name="Decedent" url="pub/p17c.htm#P17_Decedent" >
		</item>
		<item name="What Medical Expenses Are Includible?" url="pub/p17c.htm#P17Sec26Item175" >
		</item>
		<item name="Insurance Premiums" url="pub/p17c.htm#P17_Insurance_Premiums" >
		</item>
		<item name="Meals and Lodging" url="pub/p17c.htm#P17_Meals_Lodging" >
		</item>
		<item name="Transportation" url="pub/p17c.htm#P17_Transportation" >
		</item>
		<item name="Disabled Dependent Care Expenses" url="pub/p17c.htm#P17_Disabled_Care" >
		</item>
		<item name="How Do You Treat Reimbursements?" url="pub/p17c.htm#P17Sec26Item177" >
		</item>
		<item name="Damages For Personal Injuries" url="pub/p17c.htm#P17Sec26Item178" >
		</item>
		<item name="How Do You Figure and Report the Deduction on Your Tax Return?" url="pub/p17c.htm#P17Sec26Item179" >
		</item>
		<item name="Impairment-Related Work Expenses (Business or Medical)" url="pub/p17c.htm#P17_Impairment-related" >
		</item>
		<item name="Health Insurance Costs for Self-Employed Persons" url="pub/p17c.htm#P17Sec26Item181" >
		</item>
	</book>
	<book name="22. Taxes" url="pub/p17c.htm#P17C_Taxes" >
		<item name="What&apos;s New" url="pub/p17c.htm#P17Sec27Item182" >
		</item>
		<item name="Introduction" url="pub/p17c.htm#P17Sec27Item183" >
		</item>
		<item name="Tests to Deduct Any Tax" url="pub/p17c.htm#P17_Deduct_Any_Tax" >
		</item>
		<item name="Income Taxes" url="pub/p17c.htm#P17_Income_Taxes" >
		</item>
		<item name="State and Local Income Taxes" url="pub/p17c.htm#P17_Local_Income_Taxes" >
		</item>
		<item name="Contributions to State Benefit Funds" url="pub/p17c.htm#P17_state_benefit_funds" >
		</item>
		<item name="Refund (or Credit) of State or Local Income Taxes" url="pub/p17c.htm#P17_Refund_or_credit" >
		</item>
		<item name="Foreign Income Taxes" url="pub/p17c.htm#P17_Foreign_taxes" >
		</item>
		<item name="Refund (or Rebate)" url="pub/p17c.htm#P17_Refund_Rebate" >
		</item>
		<item name="Real Estate-Related Items You Cannot Deduct" url="pub/p17c.htm#P17_You_Cannot_Deduct" >
		</item>
		<item name="Taxes for Local Benefits" url="pub/p17c.htm#P17_local_benefits" >
		</item>
		<item name="Itemized Charges for Services" url="pub/p17c.htm#P17_Itemized_charges_services" >
		</item>
		<item name="Personal Property Taxes" url="pub/p17c.htm#P17_Personal_Taxes" >
		</item>
		<book name="Taxes and Fees You Cannot Deduct" url="pub/p17c.htm#P17_Taxes_and_Fees" >
			<item name="Employment taxes" url="pub/p17c.htm#P17_Employment_taxes" >
			</item>
			<item name="Gift Taxes" url="pub/p17c.htm#P17_Gift_taxes" >
			</item>
		</book>
		<book name="Where To Deduct" url="pub/p17c.htm#P17Sec27Item191" >
			<item name="State and Local Income Taxes" url="pub/p17c.htm#P17_State_Local_Taxes" >
			</item>
			<item name="Foreign Income Taxes" url="pub/p17c.htm#P17_Foreign_taxes" >
			</item>
			<item name="Self-Employment Tax" url="pub/p17c.htm#P17_Self-employment_tax" >
			</item>
		</book>
	</book>
	<book name="23. Interest Expense" url="pub/p17c.htm#P17_Interest_Expense" >
		<item name="Home Mortgage Interest" url="pub/p17c.htm#P17_Home_Interest" >
		</item>
		<item name="Amount Deductible" url="pub/p17c.htm#P17_Amount_Deductible" >
		</item>
		<item name="Fully Deductible Interest" url="pub/p17c.htm#P17_Fully_deductible" >
		</item>
		<item name="Mortgage Prepayment Penalty" url="pub/p17c.htm#P17_prepayment_penalty" >
		</item>
		<item name="Prepaid Interest" url="pub/p17c.htm#P17_Prepaid_interest" >
		</item>
		<item name="Mortgage Interest Credit" url="pub/p17c.htm#P17_Mortgage_interest" >
		</item>
		<item name="Refunds of Interest" url="pub/p17c.htm#P17_Refunds_interest" >
		</item>
		<item name="Points" url="pub/p17c.htm#P17_Points" >
		</item>
		<item name="Amounts Charged for Services" url="pub/p17c.htm#P17_Amounts_charged" >
		</item>
		<item name="Form 1098, Mortgage Interest Statement" url="pub/p17c.htm#P17_Interest_Statement" >
		</item>
		<book name="Investment Interest" url="pub/p17c.htm#P17Sec28Item195" >
			<item name="Investment Property" url="pub/p17c.htm#P17_Investment_Property" >
			</item>
			<item name="Allocation of Interest Expense" url="pub/p17c.htm#P17_Allocation_Expense" >
			</item>
			<item name="Limit on Deduction" url="pub/p17c.htm#P17_Limit_Deduction" >
			</item>
			<item name="Items You Cannot Deduct" url="pub/p17c.htm#P17Sec28Item196" >
			</item>
			<item name="Penalties" url="pub/p17c.htm#P17_Penalties" >
			</item>
			<item name="Personal Interest" url="pub/p17c.htm#P17_Personal_Interest" >
			</item>
			<item name="Allocation of Interest" url="pub/p17c.htm#P17Sec28Item197" >
			</item>
			<item name="How To Report" url="pub/p17c.htm#P17Sec29Item212" >
			</item>
		</book>
	</book>
	<book name="24. Contributions" url="pub/p17c.htm#P17_Contributions" >
		<item name="What&apos;s New" url="pub/p17c.htm#P17Sec29Item200" >
		</item>
		<item name="Reminders" url="pub/p17c.htm#P17Sec29Item201" >
		</item>
		<item name="Introduction" url="pub/p17c.htm#P17Sec29Item202" >
		</item>
		<item name="Organizations That Qualify To Receive Deductible Contributions" url="pub/p17c.htm#P17Sec29Item203" >
		</item>
		<item name="Contributions You Can Deduct" url="pub/p17c.htm#P17_Contributions_Deduct" >
		</item>
		<item name="Contributions From Which You Benefit" url="pub/p17c.htm#P17_Contributions_Benefit" >
		</item>
		<item name="Membership Fees or Dues" url="pub/p17c.htm#P17_Membership_fees" >
		</item>
		<item name="Expenses Paid for Student Living With You" url="pub/p17c.htm#P17_Living_With_You" >
		</item>
		<item name="Out-of-Pocket Expenses in Giving Services" url="pub/p17c.htm#P17_Out-of-Pocket" >
		</item>
		<item name="Car Expenses" url="pub/p17c.htm#P17_Car_expenses" >
		</item>
		<item name="Travel" url="pub/p17c.htm#P17_Travel" >
		</item>
		<item name="Contributions You Cannot Deduct" url="pub/p17c.htm#P17_Cannot_Deduct" >
		</item>
		<item name="Contributions To Individuals" url="pub/p17c.htm#P17_Contributions_Individuals" >
		</item>
		<item name="Contributions To Nonqualified Organizations" url="pub/p17c.htm#P17_Nonqualified" >
		</item>
		<item name="Contributions From Which You Benefit" url="pub/p17c.htm#P17_Which_You_Benefit2" >
		</item>
		<item name="Value of Time or Services" url="pub/p17c.htm#P17_Time_Services" >
		</item>
		<item name="Personal Expenses" url="pub/p17c.htm#P17_Personal_Expenses" >
		</item>
		<item name="Appraisal Fees" url="pub/p17c.htm#P17_Appraisal_Fees" >
		</item>
		<item name="Contributions of Property" url="pub/p17c.htm#P17_Contributions_Deduct" >
		</item>
		<item name="Determining Fair Market Value" url="pub/p17c.htm#P17_Fair_Market_Value" >
		</item>
		<item name="Giving Property That Has Decreased in Value" url="pub/p17c.htm#P17_Decreased_Value" >
		</item>
		<item name="Giving Property That Has Increased in Value" url="pub/p17c.htm#P17_Increased_Value" >
		</item>
		<item name="When To Deduct" url="pub/p17c.htm#P17Sec29Item209" >
		</item>
		<item name="Limits on Deductions" url="pub/p17c.htm#P17Sec29Item210" >
		</item>
		<item name="Records To Keep" url="pub/p17c.htm#P17Sec29Item211" >
		</item>
		<item name="How To Report" url="pub/p17c.htm#P17_How_To_Report" >
		</item>
	</book>
	<book name="25. Nonbusiness Casualty and Theft Losses" url="pub/p17c.htm#P17_Nonbusiness_Casualty" >
		<item name="Introduction" url="pub/p17c.htm#P17Sec30Item214" >
		</item>
		<item name="Casualty" url="pub/p17c.htm#P17Sec30Item215" >
		</item>
		<item name="Theft" url="pub/p17c.htm#P17Sec30Item216" >
		</item>
		<item name="Loss on Deposits" url="pub/p17c.htm#P17_Loss_Deposits" >
		</item>
		<item name="Proof of Loss" url="pub/p17c.htm#P17Sec30Item218" >
		</item>
		<item name="Figuring a Loss" url="pub/p17c.htm#P17Sec30Item219" >
		</item>
		<item name="Adjusted Basis" url="pub/p17c.htm#P17_Adjusted_Basis" >
		</item>
		<item name="Decrease in Fair Market Value" url="pub/p17c.htm#P17_Decrease_Market_Value" >
		</item>
		<item name="Insurance and Other Reimbursements" url="pub/p17c.htm#P17_Other_Reimbursements" >
		</item>
		<item name="Reimbursement Received After Deducting Loss" url="pub/p17c.htm#P17_After_Deducting_Loss" >
		</item>
		<item name="Single Casualty on Multiple Properties" url="pub/p17c.htm#P17_Single_Casualty" >
		</item>
		<item name="Deduction Limits" url="pub/p17c.htm#P17_Deduction_Limits" >
		</item>
		<item name="$100 Rule" url="pub/p17c.htm#P17_$100_Rule" >
		</item>
		<item name="Ten Percent Rule" url="pub/p17c.htm#P17_10%_Rule" >
		</item>
		<item name="When To Report Gains and Losses" url="pub/p17c.htm#P17_Gains_and_Losses" >
		</item>
		<item name="Disaster Area Loss" url="pub/p17c.htm#P17_Disaster_Loss" >
		</item>
		<item name="How To Report Gains and Losses" url="pub/p17c.htm#P17_Report_Gains_Losses" >
		</item>
	</book>
	<book name="26. Car Expenses and Other Employee Business Expenses" url="pub/p17c.htm#P17_Employee_Business_Expenses" >
		<item name="What&apos;s New" url="pub/p17c.htm#P17Sec31Item225" >
		</item>
		<item name="Introduction" url="pub/p17c.htm#P17Sec31Item226" >
		</item>
		<item name="Travel Expenses" url="pub/p17c.htm#P17_Travel_expenses" >
		</item>
		<item name="Members of the Armed Forces" url="pub/p17c.htm#P17_Armed_Forces" >
		</item>
		<item name="Tax Home" url="pub/p17c.htm#P17_Tax_Home" >
		</item>
		<item name="Temporary Assignment  or Job" url="pub/p17c.htm#P17_Temporary_Job" >
		</item>
		<item name="What Travel Expenses Are Deductible" url="pub/p17c.htm#P17_Expenses_Deductible" >
		</item>
		<item name="Meals and Incidental Expenses" url="pub/p17c.htm#P17_Incidental_Expenses" >
		</item>
		<item name="Standard Meal Allowance" url="pub/p17c.htm#P17_meal_allowance" >
		</item>
		<item name="Travel in the United States" url="pub/p17c.htm#P17_Travel_US" >
		</item>
		<item name="Travel Outside the United States" url="pub/p17c.htm#P17_Travel_Outside" >
		</item>
		<item name="Entertainment Expenses" url="pub/p17c.htm#P17_Entertainment" >
		</item>
		<item name="50% Limit" url="pub/p17c.htm#P17_50%_Limit" >
		</item>
		<item name="Gift Expenses" url="pub/p17c.htm#P17_Gift_Expenses" >
		</item>
		<item name="Transportation Expenses" url="pub/p17c.htm#P17_Transportation" >
		</item>
		<item name="Recordkeeping" url="pub/p17c.htm#P17Sec31Item232" >
		</item>
		<item name="How To Report" url="pub/p17c.htm#P17Sec31Item234" >
		</item>
	</book>
	<book name="27. Tax Benefits for Work-Related Education" url="pub/p17c.htm#P17_Work-Related_Education" >
		<item name="What&apos;s New" url="pub/p17c.htm#P17Sec32Item236" >
		</item>
		<item name="Reminder" url="pub/p17c.htm#P17Sec32Item237" >
		</item>
		<item name="Introduction" url="pub/p17c.htm#P17Sec32Item238" >
		</item>
		<item name="Qualifying Work-Related Education" url="pub/p17c.htm#P17_Qualifying_Work-Related" >
		</item>
		<item name="Education Required by Employer or by Law" url="pub/p17c.htm#P17_Education_Required" >
		</item>
		<item name="Education To Maintain or Improve Skills" url="pub/p17c.htm#P17_Improve_Skills" >
		</item>
		<item name="Education To Meet Minimum Requirements" url="pub/p17c.htm#P17_Minimum_Requirements" >
		</item>
		<item name="Education That Qualifies You for a New Trade or Business" url="pub/p17c.htm#P17_New_Trade" >
		</item>
		<item name="What Expenses Can Be Deducted" url="pub/p17c.htm#P17Sec32Item240" >
		</item>
		<item name="Transportation Expenses" url="pub/p17c.htm#P17_Transport_Expense" >
		</item>
		<item name="Travel Expenses" url="pub/p17c.htm#P17_Expenses_Travel" >
		</item>
		<item name="Travel as Education" url="pub/p17c.htm#P17_Travel_Education" >
		</item>
		<item name="Reimbursements" url="pub/p17c.htm#P17_Reimbursements" >
		</item>
		<item name="Deducting Business Expenses" url="pub/p17c.htm#P17_Business_Expenses" >
		</item>
		<item name="Recordkeeping" url="pub/p17c.htm#P17_Recordkeeping_2" >
		</item>
	</book>
	<book name="28. Miscellaneous Deductions" url="pub/p17c.htm#P17_Miscellaneous" >
		<item name="What&apos;s New" url="pub/p17c.htm#P17Sec33Item244" >
		</item>
		<item name="Introduction" url="pub/p17c.htm#P17Sec33Item245" >
		</item>
		<item name="Deductions Subject to the 2% Limit" url="pub/p17c.htm#P17_Deductions_2%_Limit" >
		</item>
		<item name="Unreimbursed Employee Expenses" url="pub/p17c.htm#P17_Unreimbursed_Expenses" >
		</item>
		<item name="Business Liability Insurance" url="pub/p17c.htm#P17_Liability_Insurance" >
		</item>
		<item name="Depreciation on Computers or Cellular Telephones" url="pub/p17c.htm#P17_Cellular_Telephones" >
		</item>
		<item name="Dues to Chamber of Commerce and Professional Societies" url="pub/p17c.htm#P17_Professional_Societies" >
		</item>
		<item name="Home Office" url="pub/p17c.htm#P17_Home_Office" >
		</item>
		<item name="Job Search Expenses" url="pub/p17c.htm#P17_Search_Expenses" >
		</item>
		<item name="Employment and Outplacement Agency Fees" url="pub/p17c.htm#P17_Employment_agency_fees" >
		</item>
		<item name="Resume" url="pub/p17c.htm#P17_Resume" >
		</item>
		<item name="Travel and Transportation Expenses" url="pub/p17c.htm#P17_Travel_Transportation_Expenses" >
		</item>
		<item name="Union Dues and Expenses" url="pub/p17c.htm#P17_Union_Dues" >
		</item>
		<item name="Work Clothes and Uniforms" url="pub/p17c.htm#P17_Work_Clothes" >
		</item>
		<item name="Military Uniforms" url="pub/p17c.htm#P17_Military_uniforms" >
		</item>
		<item name="Tax Preparation Fees" url="pub/p17c.htm#P17_Preparation_Fees" >
		</item>
		<item name="Other Expenses" url="pub/p17c.htm#P17_Other_Expenses_2" >
		</item>
		<item name="Appraisal Fees" url="pub/p17c.htm#P17_Appraisal_Fees2" >
		</item>
		<item name="Depreciation on Home Computer" url="pub/p17c.htm#P17_Home_Computer" >
		</item>
		<item name="Fees to Collect Interest and Dividends" url="pub/p17c.htm#P17_Fees_to_Collect" >
		</item>
		<item name="Repayments of Social Security Benefits" url="pub/p17c.htm#P17_Repayments" >
		</item>
		<item name="Trustee&apos;s Administrative Fees for IRA" url="pub/p17c.htm#P17_Fees_for_IRA" >
		</item>
		<item name="Deductions Not Subject to the 2% Limit" url="pub/p17c.htm#P17_Deductions_2%_Limit" >
		</item>
	</book>
	<book name="29. Limit on Itemized Deductions" url="pub/p17c.htm#P17_Itemized_Deductions" >
		<item name="Introduction" url="pub/p17c.htm#P17Sec34Item250" >
		</item>
		<item name="Are You Subject to the Limit?" url="pub/p17c.htm#P17Sec34Item251" >
		</item>
		<item name="Which Itemized Deductions Are Limited?" url="pub/p17c.htm#P17_Which_Itemized" >
		</item>
		<item name="How Do You Figure the Limit?" url="pub/p17c.htm#P17Sec34Item254" >
		</item>
		<item name="Which Itemized Deductions Are Not Limited?" url="pub/p17c.htm#P17Sec34Item253" >
		</item>
	</book>
</tocdata>
