TCJA: Collection of Insights on the 2017 Tax Act

Articles, publications, and videos from KPMG about the implementation of the 2017 tax legislation

John P. Gimigliano

John P. Gimigliano

Principal, Washington National Tax, KPMG US

+1 202-533-4022
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This page archives KPMG insights about the implementation of the 2017 tax legislation – Pub. L. No. 115-97, commonly called the Tax Cuts and Jobs Act (TCJA), starting after the signing of the new tax law by President Trump on December 22, 2017. Click on the down arrows to access past materials buy KPMG professionals.

TCJA insights

2022

Capitalization Punishment: The New Rules of Section 174

February 17, 2022

Episode 03-2022 | Mandatory capitalization of R&E is here (for now). In this episode, we turn to this sleeper provision from the TCJA and unpack some of the international tax implications from the provision that might ripple through your financial statements and tax returns. [31:41]

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Volume of select TCJA regulations – View graphic
Number of pages as of January 7, 2021

 

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