The changes to the Internal Revenue Code of 1986 (the Code) under the Tax Cuts and Jobs Act (the Act) are quite favorable to equipment leasing companies. This memorandum is a brief summary of the most significant...more
Long a priority of the Republican Party, the final tax cut bill includes significant simplification and lowering of the taxes paid by corporations. The bill eliminates the corporate Alternative Minimum Tax, creates a new tax...more
12/26/2017
/ Alternative Minimum Tax ,
C-Corporation ,
Corporate Taxes ,
Income Taxes ,
Like Kind Exchanges ,
Limited Liability Company (LLC) ,
New Legislation ,
Pass-Through Entities ,
Tax Deductions ,
Tax Rates ,
Tax Reform ,
Trump Administration