Page 360 - Small Business IRS Training Guides
P. 360
Objectives
At the end of this lesson, you will be able to identify changes made under Tax Cuts and Jobs Act (TCJA) regarding
employee achievement awards.
Contents
Topic See Page
Overview ............................................................................................................................................................. 13310-1
Prior Tax Law ...................................................................................................................................................... 13310-3
New Tax Provision .............................................................................................................................................. 13310-4
Audit Considerations ........................................................................................................................................... 13310-4
Summary ............................................................................................................................................................. 13310-5
73233-102 13310-2 Tax Cuts and Jobs Act
