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I’m in the process of reviewing the Tax Cuts and Jobs Act (the “Act”).  The best source I’ve found thus far for understanding the act as a whole and for obtaining basic explanations of its individual provisions is the KPMG study under this link:  https://home.kpmg.com/content/dam/kpmg/us/pdf/2017/12/tnf-conference-agreement-dec18-2017.pdf   However, if any readers of this post know of any better resources for the above purpose, please let me know by e-mail.

However, my main focus in studying the Act is on identifying and understanding the provisions of the Act that affect the federal taxation of single- and multi-member LLCs and their members.  The best source I have found so far for that purpose is Lou Vlahos’s posts in his website entitled  Tax Law for the Closely Held Business.  The link for that website is  https://www.taxlawforchb.com/

Again, however, if anyone knows of a better source concerning the impact of the Act on LLCs and their members, please send me an email about it.

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