United States. Department of the Treasury. "Treasury and IRS to Issue Proposed Regulations Clarifying that Businesses Structured as Pass Through Entities May Deduct Certain State and Local Income Taxes Similar to C Corporations,"
Press Releases of the United States Department of the Treasury
(November 09, 2020).
https://fraser.stlouisfed.org/title/6111/item/598468, accessed on March 16, 2026.