000			01425nab a2200253 c 4500
999			_c143636 _d143636
003			ES-MaIEF
005			20221003184345.0
007			ta
008			210222t2021 us ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100	1		_aJensen, Erik M. _948792
245		2	_aA SALT cap workaround that works? _bNotice 2020-75 _c Erik M. Jensen
260			_c2021
500			_aDisponible también en formato electrónico.
500			_aResumen.
520			_aIn November 2020, after the election was over, in form at least, the Treasury and the IRS issued Notice 2020-75, announcing that proposed regulations will be issued governing the treatment of new state laws that impose income taxes on what are passthrough entities for federal income tax purposes. Those laws are clearly intended to provide a way to circumvent the cap on the deductibility of state and local taxes (SALT) included in the Tax Cuts and Jobs Act of 2017, and the Notice is very taxpayer friendly in its understanding of these arrangements. This article considers the particulars and the implications of the Notice.
650		4	_948680 _aSOCIEDADES
650			_aIMPUESTOS _947460
650			_aDEDUCCIONES _941769
650			_aPOLITICA FISCAL _948067
650		4	_948570 _aESTADOS UNIDOS
773	0		_9164367 _oOP 235/2021/2 _tJournal of Taxation of Investments _w(IEF)51921 _x 0747-9115 _gv. 38, n. 2, Winter 2021, p. 75-83
942			_cART