比如之前的对几个阿拉伯国家签证禁令出台以后校方也发邮件说这对学术界的多元性有破坏性的影响。
“[a]n Act to provide for reconciliation pursuant to titles II and V of the concurrent resolution on the budget for fiscal year 2018” (referred to hereinafter as the “Tax Cuts and Jobs Act of 2017” or (“the TCJA”)), enacting the most sweeping tax reform bill in 30...
As time has passed since the enactment of theTax Cuts and Jobs Act of 2017(the 2017 Act), tax professionals have noted various drafting mistakes or unintended loopholes that could lead to undesirable taxpayer behaviors. The following is a brief discussion of selected topics that could potentially ...
The 2017 Tax Act makes no change to the rules regarding basis adjustments at death. Under current law, an asset’s basis is adjusted to equal fair market value as of the date of death. This is often referred to as a “step up in basis” at death. This is a very valuable tax benefi...
2017. The Tax Act makes a wide variety of changes to the Internal Revenue Code covering a broad range of estate, income, corporate, and other taxes. Some taxpayers will see tax cuts as a result of the Tax Act, while others may see increases, either in the form of rate increase...
Tax Cut and Jobs Act of 2017: Impact on Real Estate IndustryDon J. Lonczak
The Tax Cuts and Jobs Act of 2017 (TCJA) made many changes to federal income tax law, but none of them may be as important to the functioning of our federal system as the changes the Act made to the deduction for state and local taxes. The Act, by decreasing taxpayer savings for stat...
The Tax Cuts and Jobs Act (TJCA) was signed into law in 2017. The act nearly doubled the standard deduction and eliminated or limited many itemized deductions.1As a result of the act, many people who used to itemize on Schedule A took the standard deduction instead. ...
Impact of the Tax Act on Section 162(m) The Tax Act substantially amends Section 162(m) by (1) significantly expanding the definition of covered employee, (2) eliminating the performance-based compensation exception (other than for grandfathered arrangements), and (3) broadening the l...
On December 20, 2017, for the first time in 30 years, Congress passed major tax legislation in the form of the Tax Cuts and Jobs Act of 2017, Pub. Law No. 115-97 (Act), signed into law by President Donald J. Trump...