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Katz, Jay(California State University, Northridge, 2018)
The Tax Cuts and Jobs Act (the Act) is Congress' most recent attempt to simplify our tax system. Even if the Act's catch phrase promise to "file a return on a postcard" is more hyperbole than reality, it is a rallying cry ...
Gentile, Michael(California State University, Northridge, 2018)
Among the changes introduced by the Tax Cuts and Jobs Act (TCJA) is the addition of §199A, which is effective for taxable years beginning after 2017 and before 2026.1 Section 199A allows individuals and certain other ...
Razani, Rob(California State University, Northridge, 2018)
In decisions dating back to the 1940s, courts have held that certain transactions in which property exchanged does not have net positive value do not rise to the level of tax-free exchanges. On the other hand, in decisions ...
Balian, John M.; Efrat, Rafi; Jager, Steven L.; Nolasco, Hector M.; Plunkett, Scott W.(California State University, Northridge, 2018)
The purpose of this study was to examine whether accounting students who provide pro bono representation to low-income taxpayers facing a dispute with the Internal Revenue Service (IRS) experience significant increases in ...