McGraw-Hill's Taxation of Individuals and Business Entities 3rd Edition by Brian Spilker, Benjamin Ayers, John Robinson, Edmund Outslay, Ronald Worsham, John Barrick, Connie Weaver

Exercise 26

Determine if a taxpayer can change his election to itemize deductions once a return is filed.( Hint : Read about itemization under Reg.§1.3-1.