The Tax Cuts and Jobs Act is the United States first major overhaul of its federal income tax system in more than 30 years. Now that tax reform is here, the discussion regarding planning and its potential impact has been at the forefront for many CPAs and their clients. While we wait for additional guidance from the IRS and Congress, we will discuss the effects of tax reform on individuals, businesses, financial statements, and key industries, as well as new compliance rules, planning opportunities, structuring changes, and even state and local tax impact, with a focus on Georgia.
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