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Effective January 1, 1983 through September 30, 1988, a 4-cent refund can be claimed for certain taxicab use. The credit for the first-time purchase of a home in the District of Columbia was extended through 2007. Tax-favored treatment of qualified hurricane distributions from eligible retirement plans. The following paragraphs explain the changes to the credit for 2007. Car expenses and use of the standard mileage rate are explained in chapter 4 of Publication 463, Travel, Entertainment, Gift, and Car Expenses.
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