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IRS.gov Website
Publication 17
taxmap/pub17/p17-115.htm#en_us_publink100041403

State and Local General Sales Taxes(p148)

rule
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At the time this publication went to print, Congress was considering legislation that would extend the deduction for state and local general sales taxes in lieu of state and local income taxes that expired at the end of 2014. To find out if this legislation was enacted, and for more details, go to www.irs.gov/pub17.