Deductions & credits

Gambling losses. 

Casualty and theft losses of income-producing property.

Federal estate tax on income in respect of a decedent.

A deduction for amortizable bond premium.

An ordinary loss attributable to a contingent payment debt instrument or an inflation-indexed debt instrument.

Deduction for repayment of amounts under a claim of right if over $3,000.

Certain unrecovered investment in a pension.

Impairment-related work expenses of a disabled person.