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The 2017 Tax Cut and Jobs Act and foreign real property taxes
While the cap on the deductibility of state and local taxes (SALT) under Sec. 164 imposed by P.L. 115-97, known as the Tax Cuts and Jobs Act of 2017 (TCJA), has generated much controversy and even a lawsuit by several states (see “Tax Matters: States Sue Over SALT Deduction Cap,” JofA, Oct. 2018), another of its […]
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