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Vol. 72, No. 4 - Summer 2019


State and Local Tax

Recent Developments


Recent Developments in Federal Income Taxation: The Year 2018

This Article summarizes and provides context to understand the most important developments in federal income taxation for the year 2018. The items discussed primarily consist of the following: (1) significant amendments to the Internal Revenue Code; (2) important judicial decisions; and (3) noteworthy administrative rulings and regulations promulgated by the Service and the Treasury Department. ...