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The garbage tax is a local service tax and is not deductible.
Foreign real property taxes are deductible. However, Treasury Regulations impose an additional requirement - they provide that "real property taxes" (whether U.S. or foreign) must be imposed for the general public welfare, and not for "local benefits."
The garbage tax is a local service tax and is not deductible.
Foreign real property taxes are deductible. However, Treasury Regulations impose an additional requirement - they provide that "real property taxes" (whether U.S. or foreign) must be imposed for the general public welfare, and not for "local benefits."
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