Miscellaneous itemized deductions
For purposes of this section, the term “miscellaneous itemized deductions” means the itemized deductions other than—
(1)
(1)#
the deduction under section 163 (relating to interest),
(2)#
the deduction under section 164 (relating to taxes),
(3)#
the deduction under section 165(a) for casualty or theft losses described in paragraph (2) or (3) of section 165(c) or for losses described in section 165(d),
(4)#
the deductions under section 170 (relating to charitable, etc., contributions and gifts) and section 642(c) (relating to deduction for amounts paid or permanently set aside for a charitable purpose),
(5)#
the deduction under section 213 (relating to medical, dental, etc., expenses),
(6)#
any deduction allowable for impairment-related work expenses,
(7)#
the deduction under section 691(c) (relating to deduction for estate tax in case of income in respect of the decedent),
(8)#
any deduction allowable in connection with personal property used in a short sale,
(9)#
the deduction under section 1341 (relating to computation of tax where taxpayer restores substantial amount held under claim of right),
(10)#
the deduction under section 72(b)(3) (relating to deduction where annuity payments cease before investment recovered),
(11)#
the deduction under section 171 (relating to deduction for amortizable bond premium),
(12)#
the deduction under section 216 (relating to deductions in connection with cooperative housing corporations), and
(13)#
the deductions allowed by section 162 for educator expenses (as defined in subsection (g)).