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Regulations Archive

When Regulatory and Sub-Regulatory Guidance Collides… (Part One)

TweetShareSharePin0 Shares Being tasked with “administering” the Internal Revenue Code is no easy job. Congress sometimes makes it even more difficult by having the IRS distribute direct payments (like the Economic Impact Payments (EIPs)) or by changing the law when filing season has already started (for example, by excluding unemployment benefits from income). Notice and

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