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Excess charitable contributions that cannot be deducted in the current year because the amount exceeds the taxpayer's AGI limit can generally be deducted in each
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Accounting What the Numbers Mean
Authors: David H. Marshall, Wayne W. McManus, Daniel F. Viele,
9th Edition
978-0-07-76261, 0-07-762611-7, 9780078025297, 978-0073527062
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