Below is the first of two articles about aspects of the Tax Cuts and Jobs Act of 2017. The first is an expert analysis of the Act in Questions and Answers on the Qualified Business Income Deduction by Sidney Kess that first appeared in the New York Law Journal. The second piece is shorter and focuses on the employee/independent contractor issue. Those of you who are particularly interested in the independent contractor issue will want to be sure to read the second article next week, then refer back to Kess’ tax analysis for the definitions of the terms used.
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