Article
Understanding the Tax Cuts and Jobs Act
SSRN
Document Type
Article
Publication Date
1-3-2018
Disciplines
- Law,
- Taxation-Federal and
- Tax Law
Abstract
This manuscript summarizes key provisions of the so-called "Tax Cuts and Jobs Act" affecting United States individuals, small businesses, estates, and trusts. It does not cover changes made to pension and retirement accounts, provisions applicable only to certain industries, rules applicable to tax-exempt organizations, international tax reform, or repeal of the individual mandate under the Patient Protection and Affordable Care Act.
Citation Information
Samuel A. Donaldson, Understanding the Tax Cuts and Jobs Act, SSRN (Jan. 3, 2018), http://ssrn.com/abstract=3096078.