Page 427 - Small Business IRS Training Guides

Objectives

At the end of this lesson, you will be able to:

• Describe how the changes made by the TCJA affect Alaska Native Corporations

• Describe how the changes made by the TCJA affect Alaska Settlement Trusts

Contents

Topic See Page

Overview ............................................................................................................................................................. 13821-1

Prior Tax Law ...................................................................................................................................................... 13821-3
New Tax Provision .............................................................................................................................................. 13821-4

Audit Considerations ........................................................................................................................................... 13821-6

Summary ............................................................................................................................................................. 13821-7

73233-102 13821-2 Tax Cuts and Jobs Act