| 000 -LEADER |
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| fixed length control field |
00825nam a22001457a 4500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
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| control field |
20230418173720.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
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| fixed length control field |
230418b ||||| |||| 00| 0 eng d |
| 041 ## - LANGUAGE CODE |
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| Language code of text/sound track or separate title |
eng |
| 100 1# - MAIN ENTRY--PERSONAL NAME |
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| Preferred name for the person |
Bonner, Paul |
| Relator term |
author |
| 245 ## - TITLE STATEMENT |
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| Title |
Tackling TCJA changes this tax season |
| 264 #4 - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) |
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| Date of publication, distribution, etc |
2019 |
| 520 ## - SUMMARY, ETC. |
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| Summary, etc |
The article discusses the changes to the U.S. government's Tax Cuts and Jobs Act (TCJA) with regard to the provisions for businesses and individuals for the 2018-2019 tax season. TCJA was reportedly enacted on December 22, 2017, however certified public accountants are still struggling with implementing the revised provisions. Topics include individual provisions, business provisions, and qualified business income deduction. |
| 773 ## - HOST ITEM ENTRY |
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| Title |
Journal of Accountancy |
| Main entry heading |
Vol. 227 Issue 1: (January 2019), pages 16-20 |
| 942 ## - ADDED ENTRY ELEMENTS |
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| Source of classification or shelving scheme |
|
| Item type |
JOURNAL ARTICLE |