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Special Reports

Long form, detailed reports where federal, state and local, and international Tax Notes contributors tackle a wide range of topics including various tax laws, policies, and guidance.

In this installment of The Search for Tax Justice, Sam Hirsch of Jenner & Block LLP argues that Congress should enact a categorical exemption covering all state or local taxes burdening real property interests in, permanent improvements on, or income derived directly from Indian trust or restricted lands.