Federal Tax Cuts and Jobs Act (i.e., P.L. 115-97) provisions involving Internal Revenue Code (IRC) section 951A global intangible low-taxed income (GILTI),
IRC section 163(j) business interest expense limitations, and
Net operating loss (NOL) carryforwards for Kansas corporate income tax purposes.
The notice also addresses tax law changes involving business meal expenses, capital contributions, and federal deposit insurance corporation premiums. Please contact us with any questions.
30 Rockefeller Plaza New York, NY 10112-0015 United States
About Deloitte Deloitte refers to one or more of Deloitte Touche Tohmatsu Limited, a UK private company limited by guarantee (“DTTL”), its network of member firms, and their related entities. DTTL and each of its member firms are legally separate and independent entities. DTTL (also referred to as “Deloitte Global”) does not provide services to clients. In the United States, Deloitte refers to one or more of the US member firms of DTTL, their related entities that operate using the “Deloitte” name in the United States and their respective affiliates. Certain services may not be available to attest clients under the rules and regulations of public accounting. Please see www.deloitte.com/about to learn more about our global network of member firms.
