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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.

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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.

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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.

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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.
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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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