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Contents


                              Topic                                                                                                                                                                     See Page




                               Overview ............................................................................................................................................................. 13542-1

                               Prior Tax Law ...................................................................................................................................................... 13542-3
                               New Tax Provision .............................................................................................................................................. 13542-3

                               Audit Considerations ........................................................................................................................................... 13542-4

                               Summary ............................................................................................................................................................. 13542-4



























































                            73233-102                                                                                 13542-2                                                                Tax Cuts and Jobs Act
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