What are miscellaneous expenses not subject to the 2% limitation?

Miscellaneous expenses not subject to the 2% limitation include:
  1. Amortizable bond premium on bonds acquired before October 23, 1986
  2. Federal estate tax on income in respect to a decedent
  3. Impairment-related work expenses of a disabled person
  4. Deduction for repayment of amounts under a claim of right if over $3,000
  5. Certain unrecovered investment in a pension
  6. Loss from other activities from Schedule K-1 Box 2

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