TaxProf Blog

Editor: Paul L. Caron, Dean
Pepperdine University School of Law

Wednesday, June 13, 2018

Winchester: The Deduction For Passthrough Firms — A Hodgepodge Of Ideas

Richard Winchester (Thomas Jefferson), The Deduction for Passthrough Firms: A Hodgepodge of Ideas, 158 Tax Notes 1517 (2018):

This article describes the principal features of the deduction enacted as part of the Tax Cuts and Jobs Act for the owner of any business that is not classified as a corporation for tax purposes. The article also offer a wide range of personal observations about the law.

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