Planning Strategies Under Recent Tax Law Changes

Authors

Martin A. Goldberg, University of New HavenFollow
James N. Mohs, University of New HavenFollow

Author URLs

Professor Mohs' Faculty Profile

Professor Goldberg's Faculty Profile

Document Type

Article

Publication Date

2023

Subject: LCSH

Tax planning--United States, Taxation

Disciplines

Accounting

Abstract

In the days when it was more common to see major stand-alone tax reform legislation, practitioners would devote large amounts of time to understanding tax law changes and formulating how these changes affected tax planning strategies. Now that we often see tax law changes peppered piecemeal into larger pieces of legislation, they often go under the radar. This means that tax planning opportunities may be missed.

Tax law changes that have appeared in just the past year provide numerous instances of tax planning strategies that warrant attention.

Comments

This article was originally published in, "Taxation of Exempts," and is used with the permission of Thomson Reuters.

Repository Citation

Goldberg, M. A. & Mohs, J. N. (2023). Planning strategies under recent tax law changes. Taxation of Exempts, 35(1), 4-9.

Publisher Citation

Goldberg, M. A. & Mohs, J. N. (2023). Planning strategies under recent tax law changes. Taxation of Exempts, 35(1), 4-9.