2017 Tax Reform: Checkpoint Special Study on S corp, partnership & other changes in the “Tax Cuts and Jobs Act”
Posted by Kim Chen on December 19th, 2017
On December 15, the Conference Committee—having reconciled and merged the differing House and Senate provisions into a single piece of legislation—released the final version of the “Tax Cuts and Jobs Act,” a sweeping tax reform proposal. This article describes a number of the Act’s changes that would affect S corporations, partnerships, tax-exempt organizations, electing small […]
2017 Tax Reform: Checkpoint Special Study on foreign income, foreign persons tax changes in the “Tax Cuts and Jobs Act”
Posted by Kim Chen on December 19th, 2017
On December 15, the Conference Committee—having reconciled and merged the differing House and Senate provisions into a single piece of legislation—released the final version of the “Tax Cuts and Jobs Act,” a sweeping tax reform proposal. This article describes key tax changes affecting foreign income and foreign persons, including the exemption from U.S. tax for […]
2017 Tax Reform: Checkpoint Special Study on Business Tax Changes in the “Tax Cuts and Jobs Act”
Posted by Kim Chen on December 19th, 2017
On December 15, the Conference Committee—having reconciled and merged the differing House and Senate provisions into a single piece of legislation—released the final version of the “Tax Cuts and Jobs Act,” a sweeping tax reform proposal. This article describes key business tax changes that are made under the Act, including a reduction in the corporate […]
2017 Tax Reform: Checkpoint Special Study on Individual Tax Changes in the “Tax Cuts and Jobs Act”
Posted by Kim Chen on December 19th, 2017
On December 15, the Conference Committee—having reconciled and merged the differing House and Senate provisions into a single piece of legislation—released its Conference Report on the “Tax Cuts and Jobs Act,” a sweeping tax reform proposal. This article describes the Act’s changes that would affect individuals, including the new rates and brackets, the increased standard […]
Consumer Alert: IRS Warns Taxpayers, Tax Pros of New Email Scam Targeting Hotmail Users
Posted by Kim Chen on December 19th, 2017
IR-2017-203, Dec. 13, 2017 WASHINGTON — The Internal Revenue Service today warned taxpayers and tax professionals of a new email scam targeting Hotmail users that is being used to steal personal and financial information. The phishing email subject line reads: “Internal Revenue Service Email No. XXXX | We’re processing your request soon | TXXXXXX-XXXXXXXX”. The […]
