Tax Development Journal Volume 9 (Spring 2019)

 
 


About

This collection houses Tax Development Journal volume 9, published in the Spring Semester 2019.

Journal Table of Contents


Copyright

Works in CSUN ScholarWorks are made available exclusively for educational purposes such as research or instruction. Literary rights, including copyright for published works held by the creator(s) or their heirs, or other third parties may apply. All rights are reserved unless otherwise indicated by the copyright owner(s).

Recent Submissions

  • Maximizing retirement and estate planning with the IC-DISC 
    Ghassemieh, Mehrdad (California State University, Northridge, 2019)
    The interest charge domestic international sales corporation (DISC or IC-DISC) is a congressionally sanctioned tax incentive. The IC-DISC has been a prominent income tax planning tool for U.S. export companies and their ...
  • Understanding the qualified business income deduction 
    de Bree, James P. (California State University, Northridge, 2019)
    The Tax Cuts and Jobs Act of 2017 (TCJA) is likely the most significant tax legislation since 1986.1 While the legislation is comprehensive, one of its major features is corporate tax rate reduction. In order for unincorporated ...
  • The tax cuts and jobs act hurts single parents with children pursuing a college education 
    Freeman, Michelle Susong; Reed, Alyssa (California State University, Northridge, 2019)
    This article highlights some instances where the Tax Cuts and Jobs Act (TCJA) increased taxes for single parents at the moment their children are pursuing a college education. The article further recaps education credits ...