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1. If a taxpayer has a dependent that dies during the year, they can still be claimed as a dependent for that year. What regulation

1. If a taxpayer has a dependent that dies during the year, they can still be claimed as a dependent for that year. What regulation tells you this?

2. Most unreimbursed medical expenses are eligible for an itemized deduction. However, illegal treatments and operations are not deductible. What regulation tells you this?

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