A provision of the Code allows a taxpayer a deduction for Federal income tax purposes for some state and local income taxes paid
A provision of the Code allows a taxpayer a deduction for Federal income tax purposes for some state and local income taxes paid. Does this provision eliminate the effect of multiple taxation of the same income? Why or why not? In this connection, consider the following:
a. Taxpayer, an individual, has itemized deductions that are less than the standard deduction.
b. Taxpayer is in the 10% tax bracket for Federal income tax purposes. The 32% tax bracket
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