- The Tax Cuts and Jobs Act ushered in new code section 199A, which not only gives pass-through businesses a 20 percent deduction, but also is one of the more complex provisions in the Act.
- The IRS and Treasury Department’s first major guidance under the recent tax reform bill clarifies issues related to the new repatriation tax.
- Since the Tax Cuts and Jobs Act was passed, many state and local officials, as well as commentators, have suggested prepaying such taxes by year-end to obtain a federal deduction prior to the limitation becoming effective.
- The Tax Cuts and Jobs Act will have implications for the preservation and rehabilitation of our existing buildings across the country.
- Previous Next