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مراجع

1 2 3 4  Rogers-Glabush، Julie (2009). IBFD International Tax Glossary (ط. 7). ص. 550. ISBN:9789087220570. {{استشهاد بكتاب}}: الوسيط غير المعروف |agency= تم تجاهله (مساعدة)
1 2 3  Parlapiano، Alicia (2 نوفمبر 2017). "The Five Biggest Changes for Families in the Republican Tax Bill". The New York Times. مؤرشف من الأصل في 2019-08-15. اطلع عليه بتاريخ 2017-12-03.
1 2 3  Sahadi، Jeanne (2 ديسمبر 2017). "Here's what's in the Senate tax bill - and how it differs from the House's bill". CNN Money. مؤرشف من الأصل في 2019-10-12. اطلع عليه بتاريخ 2017-12-03. The House bill dropped the top income tax rate to 25% from 39.6%, while prohibiting anyone providing professional services (e.g., lawyers and accountants) from taking advantage of the lower rate. It also phases in a lower rate of 9% for businesses that earn less than $75,000. The Senate bill lowers taxes on filers in pass-throughs by letting them deduct 23% of their income, up from 17.4% originally. The 23% deduction would be prohibited for anyone in a service business -- except those with taxable incomes under $500,000 if married ($250,000 if single). Prevent abuse of pass-through tax break: If the owner or partner in a pass-through also draws a salary from the business, that money would be subject to ordinary income tax rates. But to prevent people from recharacterizing their wage income as business profits to get the benefit of the pass-through deduction, the Senate bill would automatically limit the deduction to half of the W-2 wages of the pass-through entity or its share to the individual taxpayer. The W-2 rule would not apply, however, if the filer's taxable income is under $500,000 if married, $250,000 if single.
1 2  Dylan Scott and Tara Golshan (2 ديسمبر 2017). "Republicans still have a lot of differences between the House and Senate tax bills to hash out: The House and Senate now have to pass the same tax bill. Here's where the two diverge". مؤرشف من الأصل في 2019-08-08. اطلع عليه بتاريخ 2017-12-03.
↑  Sole Proprietorships | Internal Revenue Service نسخة محفوظة 13 أغسطس 2019 على موقع واي باك مشين.
↑  9 facts about pass-through businesses نسخة محفوظة 21 سبتمبر 2019 على موقع واي باك مشين.
↑  26 USC 1361-1368.. نسخة محفوظة 11 فبراير 2012 على موقع واي باك مشين.
1 2 3  Krupkin، Aaron؛ Looney، Adam (15 مايو 2017). 9 facts about pass-through businesses (Report). مؤرشف من الأصل في 2019-09-21. {{استشهاد بتقرير}}: الوسيط غير المعروف |agency= تم تجاهله (مساعدة)
↑  "IRS Collects $3.2 Billion from Son of Boss; Final Figure Should Top $3.5 Billion". U.S. Internal Revenue Service (IRS). 24 مارس 2005. مؤرشف من الأصل في 2017-12-05. اطلع عليه بتاريخ 2017-12-03.
1 2 3 4  Berman، Russell (7 يونيو 2017). "The Death of Kansas's Conservative Experiment". The Atlantic. مؤرشف من الأصل في 2019-09-25. اطلع عليه بتاريخ 2017-06-07. Republicans in the state legislature on Tuesday voted to reverse Governor Sam Brownback's signature tax cuts, dealing a blow to the kind of fiscal policy the Trump administration wants to enact nationally.
↑  Max Ehrenfreund (22 فبراير 2017)، "Republicans' 'real-live experiment' with Kansas's economy survives a revolt from their own party"، The Washington Post، مؤرشف من الأصل في 2019-09-27، اطلع عليه بتاريخ 2017-02-25
1 2  Gelles، David (28 سبتمبر 2017). "In Trump Tax Plan, a Windfall for Businesses Large and Small". The New York Times. مؤرشف من الأصل في 2019-07-22. اطلع عليه بتاريخ 2017-12-03.
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