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January 2018 » A Tough Tax Act to Follow
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David Lifson, CPA
In order to meet legislative rules that would have required some bipartisan support, the Republicans have passed historic and comprehensive tax reform legislation that is already in need of comprehensive reform. This version of the Internal Revenue Code (IRC) will almost certainly not last long; it is designed to be modified before it reverts to the old law with respect to most of its provisions for individuals and estates. Other provisions are experiments that may be heavily burdened with administrative complexity; reading the 1,000-page law and explanation is a little like a treasure hunt that sometimes unearths items better left buried.
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