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Special report

Retrospective on Key Tax Developments in 2018

Comprehensive review for tax professionals

This retrospective covers key tax developments that occurred during the 2018 calendar year as well as changes going into effect for 2018, including tax laws, rulings, significant case law, and other guidance that may affect 2018 returns. Many of the items listed in this special report reflect law changes made by, and guidance issued on, the Tax Cuts and Jobs Act (TCJA; P.L. 115-97) — the sweeping tax reform law that significantly altered the tax landscape.

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