Updated Friday, April 18, 2014 as of 9:13 AM ET
New Tax Elections Advisors Should Know About
by: George G. Jones and Mark A. Luscombe
Monday, February 24, 2014

Part of a constantly changing tax law these days appears to encompass a greater number of new or revised tax elections. Many of the newer elections are driven by the Internal Revenue Service's recognition that taxpayers may need a certain degree of flexibility in coping with new requirements. But the IRS also continues to provide relief within the traditional confines of strict guidelines and limited concessions.

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