Ever since the first detailed outlines of a U.S. move to territorial taxation surfaced in 2005, many were surprised that the bed of roses made for multinationals would contain thorns. Properly disallowing U.S. deductions allocable to income free of U.S. tax and necessarily tougher base erosion protections meant the move could actually raise taxes on multinationals. Well, the tax bill signed into law December 22, 2017, by President Trump disregarded the matching principle.
In its much-debated, highly complex, and entirely new tax break for passthrough businesses, the conference agreement for the Tax Cuts and Jobs Act (H.R. 1) — released at 5:30 p.m. on December 15 — generally follows the Senate bill, but with a few changes. Before we get into the legal gobbledygook, let’s take a moment to talk about what Congress intends this historic legislation to do for passthrough businesses.
Let’s start at the end. We all know that large publicly traded companies care a great deal about earnings reported to Wall Street. But for those of us who are on the outside, it’s easy to neglect that a high premium is placed on those after-tax profits figures being both timely and accurate. Earnings reported sooner are considered a sign of financial health; a delayed earnings announcement will send a corporation’s stock price down. Worse still is an earnings restatement.
@GCAgCPA@nittiaj Yes, if you can provide examples of how 199A applies to patrons of cooperatives that would be fantastic. Of course, that is probably a whole other article. Confusion is rampant for America's 2 million farmers who use coops.
Muck Rack makes it simple to find people, tweets, or articles that mention any name, keyword, company, hashtag etc. We've compiled this guide to help you make the most of your search.
Selecting a term
Start searching tweets, articles from media outlets, articles mentioned in tweets, journalists'
names, titles and bios with some suggested searches:
Companies or Topics (e.g. iPhone, Microsoft)
Phrases (e.g. "cloud computing") — use quotes to keep the terms together
Twitter handles (e.g. @username) — returns those who have mentioned or replied to
Names (e.g. "David Pogue")
Hashtags (e.g. #sxsw, #london2012)
Bio details (e.g. vegan, Olympics, father)
Muck Rack's Advanced Search allows for many boolean operators.
Find results that mention multiple specified terms, use AND or
+. For example, ensure each result contains both Elon Musk and Mark Zuckerberg by
searching Musk AND Zuckerberg or Musk + Zuckerberg.
Use the operators OR or , to broaden your search when you'd like either of
multiple terms to appear in results. (This is the default behavior of our search when no operators
are used). For example, results will contain either cake or cookie by searching cake OR cookie or cake,cookie
Use NOT or - to subtract results from your search. For
example, searching Disney will yield results about the Walt Disney Company as well as Walt Disney
World Resort. To exclude mentions of Disney World, search for Disney -World or Disney
When using one of these operators with a phrase, enclose it in quotation marks. For example, you can
find results about smartphones excluding Apple's iPhone 4S by searching smartphone -"iPhone
Exact case matching or punctuation
If you're searching for a brand name or keyword that relies on specific punctuation marks or capitalization, you can
find results that match your exact query by adding matchcase: before the keyword you're searching for, like matchcase:E*TRADE .
Use parentheses to separate multiple
boolean phrases. For example, to find journalists talking about having fun in Disney World or
Disneyland, search for ("disney world" OR disneyland) AND fun.
An asterisk can be used to search for any variation of a root word truncated by the asterisk. For example, searching for admin* will return results for administrator, administration, administer, administered, etc.
A near operator is an AND operator where you can control the distance between the words. You can vary the distance the near operation uses by adding a forward slash and number (between 0-99) such as strawberries NEAR/10 "whipped cream", which means the strawberries must exist within 10 words of "whipped cream".