The new tax law: How will it affect individual taxpayers?
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Description
Abstract: The Tax Cuts and Jobs Act, which was signed into law on December 22, 2017, contains some dramatic changes to the rules for individual taxpayers. Among other things, it drops or modifies many popular deductions and exclusions in favor of larger standard deductions. It also retains some unpopular taxes that had been on the chopping block. This article explains some of the provisions that will be most significant for individual taxpayers. A sidebar discusses the alternative minimum tax and estate tax.
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