The documents show that Kushner probably did not pay federal income tax for years

Last year, the White House called for an in-depth review of the country's tax laws, which extended many benefits to real estate investors, allowing them to benefit from even greater deductions.

"The Trump administration was able to clean up the tax code and promised to avoid the complexity that some taxpayers are using to their advantage," said Victor Fleischer, professor of tax law at the University of California at Irvine. "Instead, they have doubled over these provisions, especially those with which they are used to profiting from them."

The documents, which the Times considered in their entirety, were created with the cooperation of Mr. Kushner as part of a review of his finances by an institution that was considering lending him money. With a total length of more than 40 pages, they describe his commercial relations, his profits, his expenses and his borrowings from 2009 to 2016. They contain information extracted from Mr. Kushner's federal tax returns. , as well as other information provided by his advisers. The documents, created most of the time last year, were shared with the Times by someone who had financial dealings with Mr. Kushner and his family.

Thirteen accountants and tax lawyers, including J. Richard Harvey Jr., Reagan Taxation Officer, George W. Bush, and Obama, reviewed the Times documents. Mr. Harvey stated that, if the documents accurately reflected the information on his tax return, Mr. Kushner appeared to have paid little or no federal income tax at least five of the last eight years. The other experts agreed and said that Mr. Kushner probably did not pay much in the other three years either.

Peter Mirijanian, a spokesman for Mr. Kushner's lawyer, Abbe Lowell, said he would not respond to assumptions from documents that provide an incomplete picture and that were "obtained in violation of the law and Standard Confidentiality Agreements However, always following the advice of many lawyers and accountants, Mr. Kushner correctly classified and paid all taxes due under the law and regulations. "

Mr. Mirijanian added that, with respect to tax legislation, Mr. Kushner "avoided work that would create a conflict of interest."

Representatives of the White House and Kushner's firm, Kushner Companies, did not respond to requests for comment.