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Impact of the Tax Cuts and Jobs Act on Securities Investors

Source: law.com - Aug 24, 2018

The Tax Cuts and Jobs Act of 2017 (TCJA) did not make any major changes for the taxation of gains and losses from securities transactions. Favorable tax rates continue to apply to capital gains, and losses continue to be used as offsets to capital gains and a limited amount of ordinary income. But there are numerous changes made by the TCJA that affect the taxation of securities investors, some directly and some indirectly. Here is a roundup of these changes.

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Category: General Business

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