Understanding the Tax Cuts and Jobs Act

Publication Title

SSRN

Document Type

Article

Publication Date

1-3-2018

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.

Recommended Citation

Samuel A. Donaldson, Understanding the Tax Cuts and Jobs Act, SSRN (Jan. 3, 2018), http://ssrn.com/abstract=3096078.

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