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Stát musí brutálně zeštíhlit, jinak se nedoplatíme Pavel Sehnal má recept pro bohatou společnost | ParlamentniListy cz – politika ze všech stran

Stát musí brutálně zeštíhlit, jinak se nedoplatíme Pavel Sehnal má recept pro bohatou společnost | ParlamentniListy cz – politika ze všech stran
parlamentnilisty.cz - get the latest breaking news, showbiz & celebrity photos, sport news & rumours, viral videos and top stories from parlamentnilisty.cz Daily Mail and Mail on Sunday newspapers.

Afrika katika magazeti ya Ujerumani | Matukio ya Afrika | DW

Afrika katika magazeti ya Ujerumani | Matukio ya Afrika | DW
dw.com - get the latest breaking news, showbiz & celebrity photos, sport news & rumours, viral videos and top stories from dw.com Daily Mail and Mail on Sunday newspapers.

Více než čtvrtina lidí v autech umírá kvůli hloupé chybě, které lze snadno předejít

Více než čtvrtina lidí v autech umírá kvůli hloupé chybě, které lze snadno předejít
autoforum.cz - get the latest breaking news, showbiz & celebrity photos, sport news & rumours, viral videos and top stories from autoforum.cz Daily Mail and Mail on Sunday newspapers.

Where individual, corporate, and passthrough entity taxation meet

Where individual, corporate, and passthrough entity taxation meet By Mo Bell-Jacobs, J.D.; Bridget McCann, CPA; and Steve Wlodychak, J.D., LL.M. Related Editor: Bridget McCann, CPA By now, most practitioners are well aware of the annual limitation enacted by the law known as the Tax Cuts and Jobs Act (TCJA), P.L. 115-97, in 2017 that limits the amount of state and local taxes individuals can deduct for federal income tax purposes to not more than $10,000 ($5,000 in the case of a married individual filing a separate return) (the SALT cap). 1 No doubt most are also aware of the ensuing legislation at the state level to offer taxpayers a workaround to the SALT cap by enacting passthrough-entity-level taxes, which arguably impose the tax liability for owners of passthrough entities (PTEs) (such as partnerships, LLCs treated as partnerships, and S corporations) instead directly on the PTE.

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