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The focus of 2020 was guidance stemming from the Tax Cuts and Jobs Act while 2021 will see a flurry of guidance on some older unresolved estates, gifts and trusts and exempt organization issues. Our special report provides a comprehensive and insightful overview of 2020-2021 tax and nontax developments, including federal legislation, regulations (final, proposed, and repealed), tax court opinions, courts of appeals opinions, IRS guidance (revenue procedures, revenue rulings, PLRs/TAMs/CCAs, etc.), and select state legislation and court opinions.
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