The Tax Cuts and Jobs Act: A Practitioner's Resource

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Description

Tax Notes is proud to present a resource for practitioners wrestling with the Tax Cuts and Jobs Act. Contributing editor Carrie Brandon Elliot has written a collection of articles that offers a thorough explanation of topics such as foreign tax credits, subpart F, PFICs, and the oil and gas industry. Readers will gain a better understanding of the law and how it applies to their clients.

Details

This collection contains the following articles:
  • The TCJA's Effect on Foreign Tax Credits
  • How the TCJA Has Changed Subpart F
  • The TCJA's Effect on PFICs and Controlled Foreign Corporations
  • The TCJA and Capital Gains
  • The TCJA and Indefinite Reinvestment Assertions
  • The TCJA and U.S. Real Estate Investments by Foreign Persons
  • The TCJA and Passive Income: Mixed Incentives
  • The TCJA's New Revenue Recognition Timing Test
  • The TCJA's Tax Accounting Challenges
  • The TCJA's Fourth-Quarter Playbook for Filers
  • The TCJA's Effects on Oil and Gas Investments
  • The TCJA's Bargain With Insurance Companies
  • The TCJA and Partnerships
  • TCJA Tax Rate Increases to Begin in 2019
  • The TCJA Brings Big Changes to Tax Accounting
  • Reducing TCJA Accounting Distortions
  • New TCJA-Related Regs Ease Double Counting and Income Mismatches
  • TCJA and Effectively Connected Income Deduction Limits
  • The TCJA and New FTC Limitation Rules
  • How GILTI Discourages Research in the United States
  • The TCJA and Expansion of Hybrid Deduction Accounts to GILTI and Subpart F
  • How Imported Mismatch Payment Rules Can Create Double Taxation
  • TCJA Hybrid Regulations: Overreach or Underdone?
  • Extending TCJA Section 267A to Reverse Hybrids
  • Stretching Interest Disallowance Applicability in Section 267A