Page 153 - International Taxation IRS Training Guides

TCJA Overview

22, 2017, the President signed H.R. 1:
 On December
to titles II
An Act to provide for reconciliation pursuant

and V of the concurrent
resolution on the budget for
commonly known as TCJA
fiscal year 2018,

C corporation tax rate to
 TCJA lowered the statutory
changes to the US
21% and made significant

international
tax system

8