Managing Uncertainty: A Survival Guide to the Tax Cuts and Jobs Act of 2017: TCJA is complex, convoluted, with a dearth of administrative guidance.

UNCERTAINTY; TAX cut laws; TAX planning; FINES (Penalties); GUIDELINES

The article offers the author's guide for handling uncertainty under the U.S. Tax Cuts and Jobs Act of 2017 (TCJA). He mentions the lack of certainty before taking a reporting position and taxation planning under the law. An overview of preventing substantial understatement penalty is also presented.