%0 Journal Article %T THE ADDITIONAL OPPORTUNITIES GIVEN BY THE TAX LEGISLATION SINCE JANUARY 1, 2014, WHEN USING TAX DEDUCTIONS ACCORDINGTO THE PERSONAL INCOME TAX %A Maksimova, E.M. %A Doilnizin, A.B. %K tax on the income of natural persons, property tax deduction, rules of receiving property deductions %J LAW. SAFETY. EMERGENCY SITUATIONS %D 2014 %N 2014 %P 3 %I Saint-Petersburg University of State Fire Service of Emercom of Russia