SALT Substitutes and Other Workarounds
In response to the Tax Cuts and Jobs Act of 2017, many states have enacted elective entity-level passthrough taxes that allow business owners to circumvent the individual cap on deductibility of stat…
The Tax Lawyer | Summer 2023
Volume 76, Issue 4
Articles
Recent Developments in Federal Income Taxation: The Year 2022
This Article summarizes and provides context to understand the most important developments in federal income taxation for the year 2022. The items discussed primarily consist of the following...