Tax Treatment of Legal Fees Under 2017 Tax Cuts and Jobs Act

Authors

Fred B. Brown, University of Baltimore School of LawFollow

Document Type

Article

Journal Title

Maryland Bar Journal

Volume

1

First Page

31

Publication Date

2019

Abstract

This article describes the deductibility of legal fees for federal income tax purposes after the 2017 Tax Cuts and Jobs Act, and provides a recommendation for reforming the current rules.

Recommended Citation

Fred B. Brown, Tax Treatment of Legal Fees Under 2017 Tax Cuts and Jobs Act, 1 Maryland Bar Journal 31 (2019).
Available at: https://scholarworks.law.ubalt.edu/all_fac/1133