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Economic impact payments taxpayers received during the tax year must be netted against a tax credit on 2021 returns.

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For tax professionals representing partnerships or investors in syndicated conservation easements (SCEs), the United States Tax Court’s recent memorandum decision in North Donald LA Property, LLC v. Commissioner , T.C. Memo. 2026-19, provides essential guidance. The case touches upon the rigorous r

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A little-noticed New York program that provides Medicaid coverage to elderly undocumented immigrants was thrust onto the national stage this week as the White House sparred with congressional Democrats over the federal government shutdown.

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