§ 10-217 Standard deduction
§ 10-218 Itemized deductions – In general
§ 10-219 Itemized deductions – Limitation for nonresident
§ 10-220 Itemized deductions – Limitation for part-year resident
§ 10-222 Tax preference items
§ 10-223 Collection and compilation of data regarding elements of tax and impact

Terms Used In Maryland Code > TAX - GENERAL > Title 10 > Subtitle 2 > Part IV - Deductions and Tax Preference Items

  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • County: means a county of the State or Baltimore City. See
  • Fiduciary: A trustee, executor, or administrator.
  • including: means includes or including by way of illustration and not by way of limitation. See
  • state: means :

    (1) a state, possession, territory, or commonwealth of the United States; or

    (2) the District of Columbia. See