The Tax Cuts and Jobs Act: Insights and Planning Tips from the Corporate and Business Portions of the New Tax Law, 2018 Emerging Issues 8646

Summary

Last year, for the first time in 30 years, Congress passed major tax legislation-the Tax Cuts and Jobs Act of 2017. This summary, in two segments, examines key provisions of the Act, with occasional observations or planning thoughts: (1) key provisions primarily affecting C corporations doing business in the United States, and (2) provisions primarily affecting all other taxpayers doing business in the United States.