The Tax Act: A Focus on Real Estate Law Firms Brochures Armanino’s Guide to Tax Reform for Law Firms Need to Talk? We're Here for You If you have any questions or just want to reach out to one of our experts, use the form and we'll get back to you promptly. First Name* ...
Assume the same scenario except John's estate is only $1.5 million. There would be no federal OR New York estate tax. However, the entire estate would be forced into a trust that would serve no real tax purpose, and setting up and maintaining such a trust would incur unnecessary costs of...
David D. Stewart:Welcome to the podcast. I'm David Stewart, editor in chief ofTax Notes Today International. This week: TCJA at 5, federal edition. We're approaching the fifth anniversary of the passage of the Tax Cuts and Jobs Act. So we've been talking about global intangible low-ta...
real estate taxhome valuehousing liquidityIn this paper, we examine the impact of changes in the federal tax treatment of local property taxes stemming from the implementation of the Tax Cuts and Jobs ALi, WenliYu, Edison G.Social Science Electronic Publishing...
Real Estate Taxes and Home Value: Evidence from TCJA We examine the impact of changes in the federal tax treatment of owner-occupied housing stemming from the implementation of the Tax Cuts and Jobs Act (TCJA... W Li,E Yu - 《Review of Economic Dynamics》 被引量: 0发表: 0年 The ...
Adding the “SALT (state and local tax) cap” $10,000 maximum deduction for state and local taxes (including real estate taxes) Removal of miscellaneous itemized deductions, subject to the 2% of adjusted gross income floor Removal of the “Pease” limitation on itemized deductions, which reduces...
Over the years, the regular tax got indexed for inflation in 1981. The minimum tax was not indexed for inflation. So gradually the regular tax stayed the same in real terms, while the AMT gradually went up in real terms because of bracket creep and inflation. And then Congress wou...
The TCJA cut the corporate tax rate to benefit shareholders, who tend to be higher earners. It only cuts individuals' taxes for a limited period. It scales back the AMT and estate tax and reduces the taxes levied on pass-through income. It does not close thecarried interestloophole, which...
The TCJA cut the corporate tax rate to benefit shareholders, who tend to be higher earners. It only cuts individuals' taxes for a limited period. It scales back the AMT and estate tax and reduces the taxes levied on pass-through income. It does not close thecarried interestloophole, which...
A SALT on Real Estate? Housing Market and Migration Responses to the Limit on the State and Local Tax Deduction The Tax Cuts and Jobs Act of 2017 placed a $10,000 annual limit on the deductibility of state and local taxes (SALT) for federal individual income tax purp... D Bruce,LM Ke...