The home mortgage interest deduction under the TCJA
Sep03

The home mortgage interest deduction under the TCJA

The Tax Cuts & Jobs Act (TCJA) altered the tax code to a degree not seen before in decades. The TCJA eliminated 1031 exchanges of personal property, for instance. Prior to the TCJA, personal property 1031 exchanges were performed very frequently; it was common for car rental companies, as an example, to regularly exchange their old rental vehicles for new ones. The TCJA also made a major change to the deductibility of mortgage...

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