The Tax Cuts and Jobs Act: Employee Parking

The Tax Cuts and Jobs Act has unleashed yet another disallowance. Under §274(a)(4), employers are no longer allowed to deduct the costs paid or incurred…

Updates on Tax Reform Guidance on Qualified Improvement Commercial Property and Section 179 

As we all welcome a new year, we are revisiting two prior points from the Tax Cuts and Jobs Act of 2017 (TCJA), one which…