Understanding the Tax Cuts and Jobs Act

54 Pages Posted: 8 Jan 2018 Last revised: 25 May 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). Georgia State University College of Law, Legal Studies Research Paper No. 2018-07. 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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