Tax Cuts and Jobs Act Impact - Guide to Choice of Entity

Author(s): Robert W. Jamison

Published: Apr 30, 2018
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ISBN: 9780808049906
Product Number: 10064223-0001
Volumes: 1
Update Frequency: As Needed
100 Pages

The Tax Cuts and Jobs Act is considered the most sweeping tax law change in decades, and, for many individuals and businesses, the massive and complex changes will have a profound impact. This includes the impact on choice of entity decisions, affected by how C corporations and pass-through entities will be taxed under the new Act. These drastic changes may cause many businesses to reconsider their current entity structure.

The all-new CCH® AnswerConnect: Tax Cuts and Jobs Act Impact - Guide to Choice of Entity discusses the factors involved in choosing a form of business entity. The options available include being taxed as a C Corporation, where the entity is responsible for paying taxes, or being taxed as a pass-through entity, where the individual owner of the entity is responsible for paying the tax. With this authoritative guide you will gain a more solid understanding of the tax implications of choice of entity, the advantages and disadvantages of changing entities and the factors to consider before making that decision.

This guide will cover the changes impacting choice of entity, such as:

  • The dramatic reduction of the corporate tax rate to 21%
  • The elimination of the corporate alternative minimum tax (AMT)
  • New deduction for pass-through qualified business income in certain cases
  • Double-taxation of C Corporation profits

Ensure complete coverage of the major provisions of the historic Tax Cuts and Jobs Act with the CCH® AnswerConnect Tax Cuts and Jobs Act Impact Series. The 14 titles in this series cover the following tax reform topics:

  • Tax Cuts and Jobs Act Impact - Estate Planning
  • Tax Cuts and Jobs Act Impact - Pass-Through Entities
  • Tax Cuts and Jobs Act Impact - Choice of Entity
  • Tax Cuts and Jobs Act Impact - Small Business
  • Tax Cuts and Jobs Act Impact - Divorce
  • Tax Cuts and Jobs Act Impact - Guide to Investments
  • Tax Cuts and Jobs Act Impact - Real Estate
  • Tax Cuts and Jobs Act Impact - Guide to High Net Worth Individuals (Asset Protection)
  • Tax Cuts and Jobs Act Impact - International Tax: Corporations
  • Tax Cuts and Jobs Act Impact - Guide to Exempt Organizations
  • Tax Cuts and Jobs Act Impact - Corporate Tax
  • Tax Cuts and Jobs Act Impact - Guide to Charitable Planning
  • Tax Cuts and Jobs Act Impact - Guide to Retirement Planning
  • Tax Cuts and Jobs Act Impact - Exceed the Standard Deduction

CCH® AnswerConnect: Tax Cuts and Jobs Act Impact - Guide to Choice of Entity is now available in an eBook format which you can download to your computer instantly.

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