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an amount equal to the premium or part thereof, as the case may be, may be deducted in computing the income of the spouse for the year.
an amount equal to the premium or part thereof, as the case may be, may be deducted in computing the income of the spouse for the year.
an amount equal to the premium or part thereof, as the case may be, may be deducted in computing the income of the spouse for the year.