Understanding the Tax Cuts and Jobs Act

53 Pages Posted: 8 Jan 2018  

Samuel A. Donaldson

Georgia State University College of Law

Date Written: January 3, 2018

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.

Keywords: tax, reform, act, taxation, income, estates, trusts

JEL Classification: E21, K34, K36, E63, H20, H24, H25

Suggested Citation

Donaldson, Samuel A., Understanding the Tax Cuts and Jobs Act (January 3, 2018). Available at SSRN: https://ssrn.com/abstract=3096078 or http://dx.doi.org/10.2139/ssrn.3096078

Samuel A. Donaldson (Contact Author)

Georgia State University College of Law ( email )

P.O. Box 4037
Atlanta, GA 30302-4037
United States

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