Finanza e mercati · 13/12/20111 min di lettura
New Markets Tax Credit Non-Real Estate Investments; Hearing Cancellation
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Riepilogo
This document cancels a public hearing on proposed rulemaking providing guidance on which costs incurred by estates or trusts other than grantor trusts (non-grantor trusts) are subject to the 2-percent floor for miscellaneous itemized deductions under section 67(a) of the Internal Revenue Code (Code).