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CCH Guide to Corporate Tax (2018) - #3895

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Description:

Explains the implications of the changes made by the Tax Cuts and Jobs Act affecting C Corporations. Items in the Act that affect C Corporations include, among others, the new 21% corporate tax rate, the reduced corporate dividends deduction, the repeal of the corporate alternative minimum tax, new limits on business interest deductions, brief discussion of foreign tax provisions and choice of entity, the change to the maximum amount of taxable income that can be offset with NOL deductions, new asset expensing and depreciation tax breaks, the elimination of the Section 199 deduction, a new limitation on deductions for excess business losses incurred by non-corporate taxpayers, elimination of the section 1031 rules that allow tax-deferred exchanges of appreciated like-kind property, and rules governing capitalization and amortization of specified R&D expenses.