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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
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