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A cash-basis taxpayer paid an estimated state intangible property tax. The tax was paid early, and the state law did not have any    A cash-basis taxpayer paid an estimated state intangible proper

A cash-basis taxpayer paid an estimated state intangible property tax.  The tax was paid early, and the state law did not have any 

A cash-basis taxpayer paid an estimated state intangible property tax.  The tax was paid early, and the

state law did not have any provision for such prepayments.  May the taxpayer deduct the estimated payment as

taxes on her federal income tax return, assuming that the state accepts the payment? 

provision for such prepayments.  May the taxpayer deduct the estimated payment as taxes on her federal income tax return, assuming that the state 

accepts the payment? 

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