Page 258 - Small Business IRS Training Guides
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Small Business/Self Employed
SB/SE Examination Tax Cuts and Jobs Act
Student Guide
ELMS Course Number 73223
Official IRS Training Material
This material was designed specifically for training purposes only. Under no circumstances should the contents be used or cited as authority for setting or sustaining a
technical position.
Training 73223-102 (06-2019) Catalog Number XXXXXA Department of the Treasury Internal Revenue Service publish.no.irs.gov