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.26 Energy Efficient Commercial Buildings Deduction 179D .27 Qualified Business Income 199A .28 Eligible Long-Term Care Premiums 213(d)(10) .29 Medical Savings Accounts 220 .30 Interest on Education Loans 221 .31 Limitation on Use of Cash Method of Accounting 448 .32 Threshold for Excess Business Loss 461(l) .33 Treatment of Dues Paid to Agricultural or Horticultural 512(d) Organizations .34 Insubstantial Benefit Limitations for Contributions Associated 513(h) With Charitable Fund-Raising Campaigns .35 Special Rules for Credits and Deductions 642 .36 Tax on Insurance Companies Other than Life 831 Insurance Companies .37 Expatriation to Avoid Tax 877 .38 Tax Responsibilities of Expatriation 877A .39 Foreign Earned Income Exclusion 911 .40 Debt Instruments Arising Out of Sales or Exchanges 1274A .41 Unified Credit Against Estate Tax 2010 .42 Valuation of Qualified Real Property in Decedent’s Gross Estate 2032A .43 Annual Exclusion for Gifts 2503; 2523 .44 Tax on Arrow Shafts 4161 .45 Passenger Air Transportation Excise Tax 4261 .46 Reporting Exception for Certain Exempt Organizations with 6033(e)(3) Nondeductible Lobbying Expenditures .47 Notice of Large Gifts Received from Foreign Persons 6039F