Jensen, Erik M.
Four state challenge the cap on SALT deductions / Erik M. Jensen .-- , 2018
Disponible también en formato electrónico a través de la Biblioteca del IEF.
Resumen.
The attorneys general of New York, Connecticut, New Jersey, and Maryland have fi led a complaint in New York v. Mnuchin, challenging the constitutionality of the $10,000 cap on the deduction for state and local taxes established the Tax Cut and Jobs Act of 2017. This article considers the most important of the states’ claims and concludes that none of them is convincing.
IMPUESTOS
INCENTIVOS FISCALES
DEDUCCIONES
ESTADOS UNIDOS
Journal of Taxation of Investments 0747-9115 v. 36, n. 1, Fall 2018, p. 51-65
Four state challenge the cap on SALT deductions / Erik M. Jensen .-- , 2018
Disponible también en formato electrónico a través de la Biblioteca del IEF.
Resumen.
The attorneys general of New York, Connecticut, New Jersey, and Maryland have fi led a complaint in New York v. Mnuchin, challenging the constitutionality of the $10,000 cap on the deduction for state and local taxes established the Tax Cut and Jobs Act of 2017. This article considers the most important of the states’ claims and concludes that none of them is convincing.
IMPUESTOS
INCENTIVOS FISCALES
DEDUCCIONES
ESTADOS UNIDOS
Journal of Taxation of Investments 0747-9115 v. 36, n. 1, Fall 2018, p. 51-65