Rest In Pieces, AMT (Kiplinger) - While the AMT wasnât completely killed, it was sedated enough that most taxpayers donât have to worry about being bitten by it,
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Completing the Accounting for the Impact of TCJA (CPA Practice Advisor) - Many entities are continuing to assess the Actâs impact on their income taxes not only on a going forward basis but also on the deferred tax amounts which they had recorded at that date.
How Smart Contracts Will Work (Business Insider) - I think one of the most interesting ideas that blockchain is surfacing is the idea of computational contracts. You know, normally when one sets up a contract, it's something that's written in, well, almost English,