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Tax cuts and jobs act section by section

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26 CFR 1.179-5: Time and manner of making ... - IRS tax forms

26 CFR 1.179-5: Time and manner of making ... - IRS tax forms

www.irs.gov

13205 of the Tax Cuts and Jobs Act, Pub. L. No. 115-97, 131 Stat. 2054 (Dec. 22, 2017) (the “TCJA”). Section 13101(b) of the TCJA amended § 179 of the Internal Revenue Code by modifying the definition of qualified real property that may be eligible as § 179 property under § 179(d)(1). Section 13204(a)(3) of the TCJA amended § 168

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LB&I Concept Unit

LB&I Concept Unit

www.irs.gov

The Tax Cuts and Jobs Act (TCJA) transitioned the United States from a primarily deferral -based international tax system to a ... system subpart F income or income subject to tax under the GILTI regime of Section 951A. A dividend otherwise eligible for a deduction under Section 245A is deductible only to the extent that it exceeds the ...

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