United States: IRS Finalizes Book-Tax Conformity Regulations - Cadwalader, Wickersham & Taft LLP
In 2017, Congress amended Section 451(b) of the tax code to require accrual method taxpayers to include certain amounts in income...
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United States: IRS Finalizes Book-Tax Conformity Regulations - Cadwalader, Wickersham & Taft LLP
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