$30.$ The exclusion for interest earned on U$.$S$.$ savings bonds used to finance higher education of the taxpayer is available only to the individual who purchased the bond.

$31.$ An individual's excess capital loss amount may be carried over only for a period of five years.

$32.$ The constructive receipt doctrine only applies to cash basis taxpayers.

$33.$ The additional standard deduction for age will be allowed for an individual who dies before attaining age of $65$ if the individual would have been age $65$ before the close of the year of death.

$34.$ If boot is received in an otherwise qualifying like$-$kind exchange, the transaction will no longer qualify for exclusion.

$35.$ A cash basis taxpayer who writes off a $\backslash (\backslash$$ $400\backslash )$ account receivable as a bad debt may claim a deduction on Form $1040$ in the year of the write$-$off.

$36.$ A kickback or bribe is never deductible, even if the taxpayer can show that the payment meets the IRC $162$ tests for deductibility such as being both ordinary and necessary.

$37.$ Under the "qualifying relative" test, a taxpayer is allowed a dependency deduction for each otherwise qualifying dependent whose gross income for the year is less than the exemption amount.

$38.$ An IRC $179$ election is available for purchases of new or used otherwise qualifying property.

$39.$ The Internal Revenue Service operates under the Ombudsman Act, under which relief is provided to taxpayers who encounter procedural problems when dealing with IRS personnel.

$40.$ The Fifteenth Amendment to the U$.$S$.$ Constitution, addressing the direct tax controversy, was proposed by Congress in $1909$ and ratified in $1913.$

$41.$ Charitable contributions of noncash property in excess of $\backslash (\backslash$$ $5,000\backslash )$ value are deductible only up to $\backslash (\backslash$$ $5,000\backslash )$ in amount.

$42.$ A limited deduction $($maximum deduction of $\backslash (\backslash$$ $250\backslash ))$ "from AGI $"$ is permitted for a cash contribution to one of the two national $($Republican and Democrat$)$ political parties.

$43.$ For purposes of the exclusion of gain on the sale of a principal residence, the two year period of residence must be continuous, with no extended gap periods.

$44.$ The National Taxpayer Advocate is appointed by the Secretary of the Treasury

$45.$ An employee may exclude from gross income all of the employer's $($PS$-58)$ premium cost of a group term life insurance policy if the policy face amount does not exceed $\backslash$$$50,000.$