000 00825nam a22001457a 4500
999 _c85019
_d85019
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008 230418b ||||| |||| 00| 0 eng d
041 _aeng
100 1 _aBonner, Paul
_eauthor
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.
773 _tJournal of Accountancy
_aVol. 227 Issue 1: (January 2019), pages 16-20
942 _2ddc
_cART