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008 | 230418b ||||| |||| 00| 0 eng d | ||
041 | _aeng | ||
100 | 1 |
_aBonner, Paul _eauthor |
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245 | _aTackling TCJA changes this tax season | ||
264 | 4 | _c2019 | |
520 | _aThe 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. | ||
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_tJournal of Accountancy _aVol. 227 Issue 1: (January 2019), pages 16-20 |
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_2ddc _cART |