Works matching Tax Cuts %26 Jobs Act (U.S.)

Results: 152

Feeling GILTI: Tax Strategies for U.S. Multinational Corporations to Navigate the Tax Cuts and Jobs Act.

Published in:

ATA Journal of Legal Tax Research, 2021, v. 19, n. 1, p. 1, doi. 10.2308/JLTR-18-015

By:

Bueltel, Brett L.;
Duxbury, Andrew

Publication type:

Article

Current Developments in State and Local Tax: U.S. Supreme Court, the Tax Cuts and Jobs Act of 2017 and Wayfair.

Published in:

Journal of State Taxation, 2020, v. 38, n. 2, p. 13

By:

Bernard, Mary F.;
Nachbar, Mark L.

Publication type:

Article

The U.S. "2017 Tax Cuts & Jobs Act" introduces a significant data error in corporate net cash flow.

Published in:

Journal of Economic & Social Measurement, 2019, v. 44, n. 1, p. 19, doi. 10.3233/JEM-190460

By:

Fish, Laurel J.;
Halcoussis, Dennis;
Phillips, G. Michael

Publication type:

Article

The 2017 Tax Cuts and Jobs Act in USA: An Economic Perspective.

Published in:

Journal of Applied Economics & Business Research, 2021, v. 11, n. 1, p. 01

By:

Nwafor, Ferdinand C.;
Wright, Ida D.

Publication type:

Article

THE U.S. TAX CUTS AND JOBS ACT IN AN M&M CONTEXT: AN EXAMPLE.

Published in:

Global Journal of Accounting & Finance (GJAF), 2020, v. 4, n. 1, p. 73, doi. 10.47177/gjaf.04.01.2020.073

By:

Secrest, Thomas W.;
Burney, Robert B.

Publication type:

Article

A Reminder from the IRS that Code Sec. 246(b) Can Limit Your Code Sec. 250 Deduction.

Published in:

International Tax Journal, 2024, v. 50, n. 6, p. 3

By:

Jenn, Brian

Publication type:

Article

New Killer B Proposed Regulations: The Final Chapter in a Long-Running Saga?

Published in:

International Tax Journal, 2023, v. 49, n. 6, p. 25

By:

Skinner, William

Publication type:

Article

No One Is Doing Inversions Anymore, So Why Does Code Sec. 7874 Apply to My Deal?

Published in:

International Tax Journal, 2022, v. 48, n. 4, p. 23

By:

DeNovio, Nicholas J.;
McCrain, Eli Patrick;
Pandolph, Pierce W.

Publication type:

Article

The Phoenix Rises--Code Sec. 962 Election Is Back in Vogue.

Published in:

International Tax Journal, 2021, v. 47, n. 6, p. 7

By:

Cornett, J. Michael

Publication type:

Article

Related Person Downward Attribution: Rules Similar to the Rules of Code Sec. 958(b).

Published in:

International Tax Journal, 2021, v. 47, n. 2, p. 19

By:

Weiss, Mitchell B.

Publication type:

Article

Double Trouble: BEPS Action 2 Stares Back in the Mirror Legislation Rule.

Published in:

International Tax Journal, 2020, v. 46, n. 6, p. 19

By:

Kroll, Ethan;
Leung, Melody;
de Ruig, David;
Becker, Adam

Publication type:

Article

Constructive Dialogue: BEPS and the TCJA.

Published in:

International Tax Journal, 2020, v. 46, n. 2, p. 25

By:

Avi-Yonah, Reuven S.

Publication type:

Article

Code Sec. 952(c) Recapture Post TCJA: A GILTI Landmine.

Published in:

International Tax Journal, 2020, v. 46, n. 2, p. 21

By:

McHoney, Doug;
Tanzler, Hans

Publication type:

Article

New Inventory Sourcing Rules.

Published in:

International Tax Journal, 2020, v. 46, n. 2, p. 3

By:

Yoder, Lowell D.

Publication type:

Article

Many Methods for Computing Branch Losses.

Published in:

International Tax Journal, 2019, v. 45, n. 6, p. 11

By:

Hirsch, Isaac;
Holland, Douglas

Publication type:

Article

code Sec. 367(a) and (d) After the TCJA.

Published in:

International Tax Journal, 2019, v. 45, n. 6, p. 3

By:

Yoder, Lowell D.

Publication type:

Article

Current Developments in International Taxation.

Published in:

International Tax Journal, 2019, v. 45, n. 5, p. 37

By:

Huanyu Ouyang;
Yang, James G. S.

Publication type:

Article

Foreign Use Under the Proposed FDII Regulations.

Published in:

International Tax Journal, 2019, v. 45, n. 5, p. 25

By:

Lipeles, Stewart R.;
Maydew, Jeff;
Weber, Julia Skubis;
Ng, Michelle

Publication type:

Article

The Participation Dividends-Received Deduction: More than Meets the Eye.

Published in:

International Tax Journal, 2019, v. 45, n. 3, p. 43

By:

Weiss, Mitchell B.

Publication type:

Article

Back to the future: Navigating the Code Sec. 905(c) Timing Rules.

Published in:

International Tax Journal, 2019, v. 45, n. 3, p. 29

By:

McHoney, Doug;
Kriengwatana, Prae;
Gardner, Bobby

Publication type:

Article

Planning for Tax Controversies Before, During and After the Deal: New Dynamics in Cross-Border M&A Under the TCJA.

Published in:

International Tax Journal, 2019, v. 45, n. 3, p. 5

By:

DeNovio, Nicholas J.;
Fisher, Miriam L.;
Shashy, Stephen N.;
McCrain, Eli P.

Publication type:

Article

A Comprehensive Approach to GILTI Planning for Individuals and Trusts.

Published in:

International Tax Journal, 2018, v. 44, n. 6, p. 9

By:

Hadjilogiou, Steven;
Hall, Kevin;
Le Chen

Publication type:

Article

The Hidden Complexities of the Code Sec. 245A Holding Period Requirement.

Published in:

International Tax Journal, 2018, v. 44, n. 5, p. 35

By:

Carey, Kevin H.

Publication type:

Article

International Corporate Tax Reform and Partnership Taxation: Fitting a Triangular Peg into a Rectangular Hole.

Published in:

International Tax Journal, 2018, v. 44, n. 4, p. 6

By:

Schockett, Paul E.;
Stevenson, Robert C.

Publication type:

Article

GILTI, FDII, and the Future of International IP Planning.

Published in:

International Tax Journal, 2018, v. 44, n. 3, p. 31

By:

Kroll, Ethan S.;
Lipeles, Stewart R.;
Reid, Taylor S.;
Weber, Julia Skubis

Publication type:

Article

Inbound Dispositions of Partnership Interests: The Uncertainty Continues.

Published in:

International Tax Journal, 2018, v. 44, n. 3, p. 5

By:

Weiss, Mitchell B.;
Fieldstone, Joshua

Publication type:

Article

Multinational Financial Groups After the U.S. Tax Reform: Selected Inbound and Outbound Issues.

Published in:

International Tax Journal, 2018, v. 44, n. 2, p. 9

By:

DeNovio, Nicholas J.;
Lu, William;
Romanova, Elena V.;
Bernstein, Aaron M.

Publication type:

Article

New Code Sec. 267A: The United States Joins the Anti-Hybrid Mix.

Published in:

International Tax Journal, 2018, v. 44, n. 2, p. 5

By:

McHoney, Douglas L.;
Ramstetter Jr., Phil

Publication type:

Article

ASC 606 AND TAXABLE REVENUE: The new revenue recognition standard combined with tax code changes introduced by the Tax Cuts and Jobs Act will impact when taxable revenue is recognized.

Published in:

Strategic Finance, 2019, v. 100, n. 10, p. 15

By:

BLOOM, ROBERT

Publication type:

Article

TAXATION OF CHILDREN'S UNEARNED INCOME.

Published in:

Strategic Finance, 2018, v. 100, n. 4, p. 16

By:

RINIER, JAMES W.;
CURATOLA, ANTHONY P.

Publication type:

Article

IRS Watch: Implementing the TCJA and TIGTA Reflections of IRS Use of Information.

Published in:

Journal of Tax Practice & Procedure, 2018, v. 20, n. 2, p. 11

By:

Dolan, Mike

Publication type:

Article

Real Estate & Passthrough Planning Corner: Taking Advantage of Code Sec. 199A--Is It Time to Convert to a REIT?

Published in:

Journal of Passthrough Entities, 2019, v. 22, n. 1, p. 25

By:

Lencz, Norman;
Masterson, Brian S.;
Davidson, Christopher S.

Publication type:

Article

Like-Kind Exchange Corner.

Published in:

Journal of Passthrough Entities, 2019, v. 22, n. 1, p. 13

By:

Borden, Bradley T.

Publication type:

Article

Recent Developments & Observations: Qualified Opportunity Zones--A Boon with Uncertainty.

Published in:

Journal of Passthrough Entities, 2018, v. 21, n. 5, p. 47

By:

Cohen, Adam M.;
Haradon, Sarah Ritchey

Publication type:

Article

International Tax Issues Corner: Interim Guidance on Foreign Withholding Obligations.

Published in:

Journal of Passthrough Entities, 2018, v. 21, n. 5, p. 13

By:

Forst, David

Publication type:

Article

Choice Of Entity Corner: S Corporations and the New International Tax Provisions of the TCJA.

Published in:

Journal of Passthrough Entities, 2018, v. 21, n. 5, p. 7

By:

Tierney III, Joseph E.

Publication type:

Article

Recent Developments & Observations: New Loss Limitation and Taxation of Foreign-Held Partnerships Raise Many Questions.

Published in:

Journal of Passthrough Entities, 2018, v. 21, n. 3, p. 59

By:

Cohen, Adam M.;
Ritchey Haradon, Sarah

Publication type:

Article

Tax Accounting Corner: Tax Reform Has Major Impact on Passthrough Entities.

Published in:

Journal of Passthrough Entities, 2018, v. 21, n. 2, p. 57

By:

Kay, Sharon A.

Publication type:

Article

Real Estate & Passthrough Finance Techniques Corner: New Partnership Carried Interest Provision: Plugging a Loophole with a Labyrinth.

Published in:

Journal of Passthrough Entities, 2018, v. 21, n. 2, p. 35

By:

Rubin, Blake D.;
Whiteway, Andrea M.;
Pakaluk, Maximilian

Publication type:

Article

Private Equity & Hedge Fund Corner: A New Twist on an Old Battle: Basis Step-Up or 100% QSBS Gain Exclusion--or Both?

Published in:

Journal of Passthrough Entities, 2018, v. 21, n. 2, p. 31

By:

Lenz, Thomas C.;
Wasmuth, Ben

Publication type:

Article

International Tax Issues Corner: Grecian Magnesite Mining and International Partnerships After The Tax Cuts and Jobs Act.

Published in:

Journal of Passthrough Entities, 2018, v. 21, n. 2, p. 27

By:

Forst, David

Publication type:

Article

Choice of Entity Corner: Choice of Entity Implications of the New Tax Act.

Published in:

Journal of Passthrough Entities, 2018, v. 21, n. 2, p. 15

By:

Tutaj, Adam J.

Publication type:

Article

Acquisitions, Dispositions & Structuring Techniques Corner: Repatriation of Foreign-Sourced Accumulated Earnings and Profits in Moving to a Participation Exemption System for Reporting Foreign-Sourced Dividends Under the Tax Cuts and Jobs Act of 2017.

Published in:

Journal of Passthrough Entities, 2018, v. 21, n. 2, p. 7

By:

August, Jerald David

Publication type:

Article

A NOTE FROM THE EDITOR-IN-CHIEF.

Published in:

Journal of Passthrough Entities, 2018, v. 21, n. 2, p. 5

By:

LEVUN, CHARLES R.;
COHEN, MICHAEL J.

Publication type:

Article

Strategies Under the Treasury's Anti-Clawback Proposed Regulations.

Published in:

Journal of Financial Planning, 2019, v. 32, n. 1, p. 33

By:

Gardner, Randy;
Daff, Leslie

Publication type:

Article

Proactive IRA Planning Strategies after Tax Reform.

Published in:

Journal of Financial Planning, 2019, v. 32, n. 1, p. 30

By:

Herzberg, Philip

Publication type:

Article

How to Deduct Home Office Expenses under Tax Reform.

Published in:

Journal of Financial Planning, 2018, v. 31, n. 11, p. 30

By:

Welch, Julie A.;
Smith, Cara L.

Publication type:

Article

Why Every Planner Needs to Understand the New Tax Laws.

Published in:

Journal of Financial Planning, 2018, v. 31, n. 11, p. 28

By:

Wenger, Julia Brufke

Publication type:

Article

How to Use the TCJA to Build Your Business.

Published in:

Journal of Financial Planning, 2018, v. 31, n. 8, p. 28

By:

Beach, Evan T.

Publication type:

Article

2018 Is an Important Planning Year in Divorce Situations.

Published in:

Journal of Financial Planning, 2018, v. 31, n. 4, p. 35

By:

Gardner, Randy;
Welch, Julie A.

Publication type:

Article