%0 Generic %T Tax Cuts and Jobs Act : considerable progress made implementing business provisions, but IRS faces administrative and compliance challenges : report to Ranking Member, Committee on Finance, U.S. Senate. %U https://ezaccess.libraries.psu.edu/login?url=https://www.heinonline.org/HOL/Page?collection=tera&handle=hein.gao/gaobaeaqn0001&id=1&men_tab=srchresults