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Apr 2019By David S. Hansen Background: On December 22, 2017, The Tax Cuts and Jobs Act of 2017 (the “TCJA”) was passed into law in an atmosphere of bitter partisanship. So bitter in fact, that Democrats successfully initiated a maneuver to change the official name of the TCJA to “The Act to provide for reconciliation pursuant to titles II and V of the concurrent resolution on...
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