Understanding the Tax Cuts and Jobs Act
53 Pages Posted: 8 Jan 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). Available at SSRN: https://ssrn.com/abstract=3096078 or http://dx.doi.org/10.2139/ssrn.3096078
Register to support our free research
Feedback
Feedback to SSRN
If you need immediate assistance, call 877-SSRNHelp (877 777 6435) in the United States, or +1 585 442 8170 outside of the United States, 8:30AM to 6:00PM U.S. Eastern, Monday - Friday.
