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Tags archive: tax cuts

Home /Tag: tax cuts
Featured

ICYMI | Getting Married Under the Tax Cuts and Jobs Act

By  Sidney Kess, JD, LLM, CPA, James A.J. Revels, CPA, James R. Grimaldi, CPA and Thomas K. Lauletta, JD

February 2019 0

More than 2.1 million couples get married in the United States each year (http://www.cdc.gov/nchs/nvss/marriage_divorce_tables.htm). Few probably give any thought to the tax implications of their…

Featured

Estate and Related Planning for Real Estate Developers under the TCJA

By  Steven M. Cohen, CPA and Martin Shenkman, JD, CPA/PFS, AEP

February 2019 0

Real estate developers and investors need to address estate planning. This need is likely not urgent, as it is unlikely that a Democratic House and…

Featured

New Opportunities Can Create New Revenue Streams

By  Sidney Kess, JD, LLM, CPA

January 2019 0

The IRS reports that approximately 70% of taxpayers have taken the standard deduction on their federal income tax return in recent years. Under the Tax…

October 2018 Issue

ICYMI | The Tax Cuts and Jobs Act: QBI Deduction Issues for Professionals

By  Sidney Kess, JD, LLM, CPA

December 2018 0

Most attorneys, accountants, and other professionals operate as unincorporated sole practitioners, or through partnerships and limited liability partnerships (LLP), making them owners of pass-through entities.…

Feature Articles

ICYMI | The Tax Cuts and Jobs Act: Impact on Individuals

By  Sidney Kess, JD, LLM, CPA

December 2018 0

On December 20, 2017, Congress passed the Tax Cuts and Jobs Act (H.R. 1) designed to cut taxes on individuals and businesses, stimulate the economy,…

Feature Articles

ICYMI | The Tax Cuts and Jobs Act: Impact on Businesses

By  Sidney Kess, JD, LLM, CPA

December 2018 0

On December 20, 2017, Congress passed a major tax package (H.R. 1) designed to cut taxes on businesses and individuals, as well as to stimulate…

Featured

Paying for Higher Education under the Tax Cuts and Jobs Act

By  Sidney Kess, JD, LLM, CPA, James R. Grimaldi, CPA, James A.J. Revels, CPA and Thomas K. Lauletta, JD

October 2018 0

For most students, the price of higher education is steep and getting steeper. Annual increases in the cost of higher education have consistently outpaced the…

Featured

Understanding the IRS’s Seven New Casualty Loss Safe Harbors

Disaster Recovery after the Tax Cuts and Jobs Act

By  Ramon Fernandez, CPA and Mark A. Turner, DBA, CPA, CMA

October 2018 0

In Brief Losses from natural disasters are generally tax deductible, but taking the deduction requires properly valuing the amount of the loss. The IRS recently…

Featured

Deep Dive on the Tax Cuts and Jobs Act

Changes for Securities Investors

By  Sidney Kess, JD, LLM, CPA

October 2018 0

The Tax Cuts and Jobs Act of 2017 (TCJA) did not make any major changes to the taxation of gains and losses from securities transactions.…

Featured

Unexpected Inequities in an Environment of Declining Tax Rates

Considerations in Using the IRC Section 1341 Credit

By  Linda Burilovich, PhD, CPA and William LaGore, PhD, CPA

October 2018 0

In Brief Declining tax rates—such as those ushered in by the Tax Cuts and Jobs Act—can come with hidden consequences. Taxpayers who are required to…

Featured

First Look at the Tax Cuts and Jobs Act of 2017

Seven Questions about the Business Interest Expense Deduction

By  Kathryn Simms, PhD, CPA, Jeff Smith, PhD and Robert Moreschi, PhD, RF

August 2018 0

This article answers several questions taxpayers and their advisors will have about the new rules under the Tax Cuts and Jobs Act of 2017 (TCJA)…

Featured

Narrowing the Casualty Loss Deduction

TCJA Provisions Limit Scope of Tax Relief

By  Richard Lahijani, CPA/CGMA, MST

August 2018 0

Internal Revenue Code (IRC) section 165(c)(3) defines a casualty event to be a “fire, storm shipwreck, or other casualty.” As usually happens with ambiguous language…

Featured

First Look at the Tax Cuts and Jobs Act

The Impact on Individuals at Different Stages of Life

By  James R. Grimaldi, CPA, James A.J. Revels, CPA and Sidney Kess, JD, LLM, CPA

May 2018 0

The Tax Cuts and Jobs Act of 2017 (TCJA) made dramatic changes to the rules for individuals that affect tax planning at all stages of…

Featured

First Look at the Tax Cuts and Jobs Act

Impact on Individual Charitable Giving

By  Mark A. Nickerson, CPA, CMA

May 2018 0

On December 22, 2017, the Tax Cuts and Jobs Act (TCJA) was signed into law by President Trump. Numerous revisions to the tax code, most…

Featured

First Look at the Tax Cuts and Jobs Act

Impact on Exempt Organization Employers and Employees

By  David Trimner, CPA, MST and Karen A. Gries, CPA

April 2018 0

Since President Donald Trump signed the Tax Cuts and Job Act (TCJA) on December 22, 2017, not-for-profit and tax-exempt organizations have been analyzing the impact…

Featured

First Look at the Tax Cuts and Jobs Act

Impact on Employee Compensation and Benefits

By  Eddie Adkins, CPA, Jeff Martin, CPA and James Sanchez

March 2018 0

On December 22, 2017, H.R. 1, commonly referred to as the Tax Cuts and Jobs Act (TCJA), was enacted into law. The TCJA contains numerous…

Featured

First Look at the Tax Cuts and Jobs Act of 2017

Impact on State Taxation

By  Corey L. Rosenthal, JD, Peter Rabinowitz, JD and Annie Yang

March 2018 0

On December 22, 2017, President Trump signed into law H.R.1, the Tax Cuts and Jobs Act (TCJA). This law represents significant and complex changes to…

Featured

First Look at the Tax Cuts and Jobs Act of 2017

Impact on Investors

By  James R. Grimaldi, CPA, James A.J. Revels, CPA and Sidney Kess, JD, LLM, CPA

February 2018 0

The year 2017 was a dramatic time for investors. The stock market rose by about 40%, swelling most investor portfolios and retirement savings. The Tax…

Featured

First Look at the Tax Cuts and Jobs Act of 2017

Impact on Businesses

By  Sidney Kess, JD, LLM, CPA

February 2018 0

On December 20, 2017, Congress passed a major tax package (H.R. 1) designed to cut taxes on businesses and individuals, as well as to stimulate…

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