Tax Development Journal Volume 9 (Spring 2019)



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

Journal Table of Contents


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Recent Submissions

  • 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 ...
  • 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 ...
  • 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 ...