163j

    #joint committee on taxation

    #joint committee

    #joint committee on taxation tax cuts and jobs act

    #joint tax committee

    #nta conference

    #national tax journal

    #tax notes

    #tax notes today

    #beat tax

    #state tax notes

    #qbai

    #accumulated earnings tax

    #qbai definition

    #base erosion tax

    #163j

    #us person

    #what is a us person

    #am i a us person

    #other u.s. person

    #us uk tax treaty

    #jct bluebook release