The IRS issued final regulations on Thursday providing guidance to eligible individuals with a disability who are the owners and designated beneficiaries of ABLE accounts on a wide variety of issues ...
The IRS issued final regulations (T.D. 9941) under Secs. 451(b) and (c), as amended by the law known as the Tax Cuts and Jobs Act, P.L. 115-97, providing guidance on the timing of income inclusion ...
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