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INSIDE THIS ISSUE
Making the Motion for Summary...
Temporary increased expensing of certain business assets (IRC § 168(k)) … qualified business income (new §199A) … treatment of deferred foreign income (§965) … many tax professionals are focusing on these issues and others after passage of the Tax Cuts and Jobs Act...
Easily spot future effectives code sections in the table of contents and the Shepard’s ® Legislative Alert Service.
Also, code ranges have been integrated into the table of contents.