Page 414 - Small Business IRS Training Guides
P. 414
Contents
Topic See Page
Overview ............................................................................................................................................................. 13543-1
Provision 13543 ................................................................................................................................................... 13543-3
Analysis of Provision, Section 481 ...................................................................................................................... 13543-4
Analysis of Provision – Section 1371 .................................................................................................................. 13543-5
Audit Considerations ........................................................................................................................................... 13543-6
Summary ............................................................................................................................................................. 13543-6
73233-102 13543-2 Tax Cuts and Jobs Act
