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January 29, 2018

On December 22nd, 2017, the President signed Public Law Number 115-97, known as the Tax Cuts and Jobs Act. This wide-ranging act has changed many familiar provisions of the Internal Revenue Code and added new ones. Some of the more notable changes involve changes to de...

January 29, 2018

There has been confusion regarding the implications of the Tax Cuts and Jobs Act of 2017 (TCJA) Section 13301(a) on I.R.C. Section 163 Interest Expensing. Taxpayers’ interest deduction is generally limited to 30% of the adjusted taxable income plus floor plan financing...

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