Home / Columns and Features / Corporate tax changes under the Tax Cuts and Jobs Act (access required)

Corporate tax changes under the Tax Cuts and Jobs Act (access required)

The Tax Cuts and Jobs Act made major changes to the corporate income tax, including a dramatic rate cut from almost 40% to 21%. This article, third in a series on the effects of the Tax Cuts and Jobs Act, reviews the corporate tax changes, with particular focus on the impact of the changes on choice ...

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IRS issues guidance on passthrough deduction (access required)

As part of the Tax Cuts and Jobs Act, Congress created a new and much-publicized passthrough deduction, designed to provide ...