Understanding the Tax Cuts and Jobs Act
54 Pages Posted: 8 Jan 2018 Last revised: 25 May 2018
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: 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
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