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Form 990-T Fiscal Year 2017 Corporate Filers Blended Tax Rate

Just in case you hadn’t already heard enough about the 2017 Tax Cuts and Jobs Act (TCJA), here is some beneficial information for corporations calculating

Additional Opportunity Zone Regulations Issued

On April 17, the IRS finally issued additional guidance (the 4/17 proposed regulations) concerning qualified opportunity zone (QOZ) investments following

The List of Nondeductible Expenses Continues to Grow

The Tax Cuts and Jobs Act (TCJA) has made significant changes to the tax code and the related underlying deductions available to taxpayers. These changes

Defining UBIA for Oil and Gas Producers

One of the most impactful changes resulting from 2017’s Tax Cuts and Jobs Act was the introduction of the deduction for qualified business income

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Qualified Business Income and Percentage Depletion Interaction

The Tax Cuts and Jobs Act (TCJA) of 2017 brought about many changes in the tax code, including the introduction of new provisions. Luckily, deductions

IRS Provides Safe Harbors For Business Charitable Contributions

The Tax Cuts and Jobs Act passed in December 2017 created Internal Revenue Code (“IRC”) §164(b)(6), which limits the annual deduction

Effective Dividends to Receive a 100% Deduction under New Proposed Treasury Regulations

It should come as no surprise that taxpayers seek to minimize tax liability and maximize tax benefit. One way to achieve that result is for taxpayers to

Making the Most of Your Charitable Contributions

One of the most significant changes introduced in new tax law is that the standard deduction has increased significantly for every type of taxpayer. For

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What's New Under TCJA for Education Expenses?

By now you know that the Tax Cuts and Jobs Act (TCJA) signed into legislation last December will have a major impact on your tax filings for the years

Relief from addition to tax for underpayment of estimated income tax for tax-exempt organizations that provide Qualified Transportation Fringe Benefits

As a result of the changes made to Internal Revenue Code (IRC) sections 274 and 512 by the Tax Cuts and Jobs Act of 2017, tax-exempt organizations must

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