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Anti-Abuse Exception To The Anti-Clawback Regulations (T.D. 9884) - Tax Authorities

Published: December 8, 2022

Section 11061 of the Tax Cuts and Jobs Act amended IRC Sec. 2010(c)(3) to provide that, for decedents dying after and gifts made after December 31, 2017 and before January 1, 2026...

Source: mondaq.com

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