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Expert Analysis

Trade Association Dues: Calculating The Deduction Post-TCJA

By Andrew Emerson ( May 9, 2018, 5:35 PM EDT) -- A relatively minor provision contained in last year's Tax Cuts and Jobs Act may have a big impact on trade associations that lobby local and tribal governments. Trade associations should ensure that their annual estimate of their lobbying expenses fully accounts for all of their work related to the passage of legislation at the federal, state and — now — local level....

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