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US Tax Reform

2017 Tax Reform: Public Law number assigned to tax reform legislation

Thomson Reuters Tax & Accounting  

Thomson Reuters Tax & Accounting  

A Public Law number has been assigned to H.R. 1, the “Tax Cuts and Jobs Act”—P.L. 115-97. The legislation was signed into law by President Trump on December 22.

Click the links below to access our Thomson Reuters Checkpoint Special Studies on the “Tax Cuts and Jobs Act”:

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Prop regs on base erosion anti-abuse tax (BEAT): taxpayers subject to BEAT and computation

Preamble to Prop Reg REG-104259-18; Prop Reg §1.59A-1, Prop Reg §1.59A-2, Prop Reg §1.59A-3, Prop Reg §1.59A-4, Prop Reg §1.59A-5, Prop Reg §1.59A-6, Prop Reg §1.59A-7, Prop Reg §1.59A-8, Prop Reg §1.59A-9, Prop Reg §1.59A-10, Prop Reg § 1.1502-59A, Prop Reg §1.1502-100, Prop Reg §1.6038A-1, Prop Reg §1.6038A-2 …