The idea of indexing capital gains for inflation is getting a lot of attention these days. Larry Kudlow, who heads the White House National Economic...
The Tax Cuts and Jobs Act’s (TCJA) special 20 percent individual income tax deduction for pass-through businesses such as partnerships and sole proprietorships was misguided—and...
The Tax Cuts and Jobs Act (TCJA) contains a special 20-percent individual income tax deduction for owners of pass-through businesses that was always going to...
The Tax Cuts and Jobs Act (TCJA) created a new tax-advantaged Opportunity Zone program to encourage investments in economically-distressed communities that are nominated by governors...