Holly1213
Level 1
12-07-2019
07:48 AM
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Solved! Go to Solution.
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itonewbie
Level 15
12-07-2019
07:48 AM
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No specifically. Real property taxes are specifically allowed under §164 except any portion related to local benefits is disallowed under §1.164-4. So long as these are not foreign real property taxes, they are not affected by TCJA.
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