Before 2010, higher-income taxpayers were subject to a phase-out rule that curtailed deductions for personal and dependent exemptions. That rule was gone for 2010, 2011 and 2012 but is back for 2013 and beyond.
Irish drugmaker Shire Pharmaceuticals has been ordered to pay a $56.5 million fine to settle claims that it exaggerated the benefits of several of its drugs, including Adderall XR and Vyvanse, both used to treat attention deficit hyperactivity disorder (ADHD).
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