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Tax Notes Opinions

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Libra Is a Bank

06/27/2019

Critics are correct that Libra isn’t about the blockchain — that’s just the mechanism for the bank.

Comments

Bob Goulder considers the GILTI haircut, a provision in the Tax Cuts and Jobs Act that limits the availability of a foreign tax credit for some income, and its potential implications for the future of the FTC.

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Marie Sapirie writes that questions regarding the purpose of section 529 plans have become increasingly important as what constitutes a qualified expense has been expanded and taxpayers have invested more money in these plans.