Proposed Regulations Issued in Response to Workarounds to Limit on State/Local Tax (SALT) Deduction
The Treasury Department and Internal Revenue Service have issued proposed regulations under Section 170 of the Internal Revenue Code (the…
Impact of the Tax Cuts and Jobs Act on Individual, Estate and Gift Taxes
On December 22, 2017, the Tax Cuts and Jobs Act (the “Act”) was signed into law, making significant changes to…
