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.10 Exemption Amounts for Alternative Minimum Tax 55 .11 Alternative Minimum Tax Exemption for a Child Subject to the 59(j) “Kiddie Tax” .12 Certain Expenses of Elementary and Secondary 62(a)(2)(D) School Teachers

.13 Transportation Mainline Pipeline Construction Industry Optional 62(c) Expense Substantiation Rules for Payments to Employees under Accountable Plans .14 Standard Deduction 63 .15 Overall Limitation on Itemized Deductions 68 .16 Cafeteria Plans 125 .17 Qualified Transportation Fringe Benefit 132(f) .18 Income from United States Savings Bonds for Taxpayers Who 135 Pay Qualified Higher Education Expenses .19 Adoption Assistance Programs 137 .20 Private Activity Bonds Volume Cap 146(d) .21 Loan Limits on Agricultural Bonds 147(c)(2) .22 General Arbitrage Rebate Rules 148(f) .23 Safe Harbor Rules for Broker Commissions on Guaranteed 148 Investment Contracts or Investments Purchased for a Yield Restricted Defeasance Escrow .24 Personal Exemption 151 .25 Election to Expense Certain Depreciable Assets 179 .26 Eligible Long-Term Care Premiums 213(d)(10) .27 Medical Savings Accounts 220 .28 Interest on Education Loans 221