Itemized Deductions in a High Standard Deduction World
Emily Cauble, Stanford Law Review & The Stanford Law Review
Abstract
Introduction In December 2017, Congress enacted tax legislation with broad ramifications. Congress acted with unprecedented speed, dispensing with the type of deliberation that has accompanied sweeping tax changes in the past. The new tax legislation alters the landscape for individuals and businesses operating in the United States and abroad. Many aspects of the legislation have […]