Every tax season, Americans ask the same hopeful question: “Can I deduct that?” Sometimes the answer is “no, sorry.” Sometimes the answer is “absolutely not, please stop talking.” But every once in a while, the answer is: Shockingly . . . yes. Welcome to the wild side of the tax code, where deductions roam free, logic occasionally takes a lunch break, and the IRS reluctantly admits, “Fine. We’ll allow it.”