| 000 | 01285nab a2200265 c 4500 | ||
|---|---|---|---|
| 003 | ES-MaIEF | ||
| 005 | 20221003184343.0 | ||
| 007 | ta | ||
| 008 | 181029t2018 us ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 041 | _aeng | ||
| 100 | 1 |
_aJensen, Erik M. _948792 |
|
| 245 | 0 |
_aFour state challenge the cap on SALT deductions _c Erik M. Jensen |
|
| 260 | _c2018 | ||
| 500 | _aDisponible también en formato electrónico a través de la Biblioteca del IEF. | ||
| 500 | _aResumen. | ||
| 520 | _aThe 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. | ||
| 650 | 4 |
_947460 _aIMPUESTOS |
|
| 650 | 4 |
_947462 _aINCENTIVOS FISCALES |
|
| 650 | 4 |
_941769 _aDEDUCCIONES |
|
| 650 | 4 |
_942888 _aESTADOS UNIDOS |
|
| 773 | 0 |
_9157918 _oOP 235/2018/36/1 _tJournal of Taxation of Investments _w(IEF)51921 _x 0747-9115 _g v. 36, n. 1, Fall 2018, p. 51-65 |
|
| 856 | _uhttps://www.civicresearchinstitute.com/online/PDF/JTI-3601-06-SALT.pdf | ||
| 942 | _cART | ||
| 999 |
_c139187 _d139187 |
||