2019University of Baltimore Law ForumOpen access

Tax Treatment of Legal Fees Under 2017 Tax Cuts and Jobs Act

Fred Brown

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Abstract

This article describes the deductibility of legal fees for federal income tax purposes after the 2017 Tax Cuts and Jobs Act, and provides a recommendation for reforming the current rules.

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This article describes the deductibility of legal fees for federal income tax purposes after the 2017 Tax Cuts and Jobs Act, and provides a recommendation for reforming the current rules.

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Available abstract

This article describes the deductibility of legal fees for federal income tax purposes after the 2017 Tax Cuts and Jobs Act, and provides a recommendation for reforming the current rules.

Key concepts: Business, Tax reform, Value-added tax, Ad valorem tax, Tax credit, Indirect tax, Tax avoidance, Labour economics

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