N-2018-54: Guidance on Certain Payments Made in Exchange for State and Local Tax Credits

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IRS GuideWire May 23, 2018

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Issue Number:    N-2018-54

Inside This Issue


Notice 2018-54 informs taxpayers that Treasury and the IRS intend to propose regulations concerning tax treatment of payments taxpayers make for which taxpayer receive credit against their state and local taxes.

It will appear in IRB 2018-24 dated June 11, 2018.

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