Rules Of Construction Provide Framework For Decoding TCJA

By Andrew Roberson and Roger Jones (February 28, 2019, 7:47 PM EST) -- Under the U.S. Constitution, there are three branches of the federal government. The legislative branch — Congress — enacts laws. The executive branch — the president, vice president, cabinet and most federal agencies — enforces laws. The judicial branch — the U.S. Supreme Court and other courts — interprets and applies laws. The Tax Cuts and Job Act, enacted in late 2017,[1] brought with it significant changes in the tax law that will result in the intersection of these three branches over the next several years. New tax laws were enacted and existing laws were modified in several respects. The U.S. Department of the Treasury and the Internal Revenue Service have been working diligently to provide guidance under the TCJA to taxpayers; some guidance has been welcomed and some has been questioned as potentially beyond the scope of the laws enacted by Congress....

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