التفاصيل البيبلوغرافية
| العنوان: |
The SALT Implications of Federal Change: It's Going to Be a Long, Hot Summer. |
| المؤلفون: |
Nelson, Bruce1 |
| المصدر: |
Journal of State Taxation. Summer2018, Vol. 36 Issue 3, p17-50. 6p. |
| مصطلحات موضوعية: |
*TAX reform, *INCOME tax deductions, *TAXATION, *LOCAL taxation, TAX cut laws, TAX exemption laws, U.S. states |
| مصطلحات جغرافية: |
UNITED States |
| مستخلص: |
The article offers insights into the state impact of the Tax Cuts and Jobs Act (TCJA) enacted in the U.S. in late 201 on individuals, businesses and international taxes. Topics covered include the state and local tax (SALT) implications of TCJA, the impact of TCJA changes to the standard deduction and personal exemption, and the changes to depreciation, the limitation on interest expense, and the 20% pass through deduction brought by the TCJA. |
| قاعدة البيانات: |
Business Source Index |