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Model the claim of right repayment deduction and credit (26 U.S.C. 1341) and North Carolina's rules that depend on it - #10038

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MaxGhenis wants to merge 38 commits into
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federal-claim-of-right-1341
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MaxGhenis wants to merge 38 commits into
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federal-claim-of-right-1341

Merge current main into federal-claim-of-right-1341

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