CONTINUING PROFESSIONAL EDUCATION

摘要

Nevius, Alistair M. "Congress Enacts Tax Reform," The Tax Adviser, Volume 49, Issue 1, February 2018. The Tax Cuts and Jobs Act, PL 115-97, signed into law by President Trump on December 22, 2017, enacted a large overhaul of many parts of the Internal Revenue Code. Changes are generally effective January 1, 2018, and all of the changes in the act affecting individuals expire after 2025.