Overview of modifications to income recognition under section 451 by Public Law 115-97 /

Overview of modifications to income recognition under section 451 by Public Law 115-97 / prepared by the staff of the Joint Committee on Taxation. - 1 online resource (24 pages)

"April 2019"--Cover. CRDP Program record.

Includes bibliographical references (page 23).


Taxation--United States.
Income tax--United States.

1002-C (online)

Y 4.T 19/4:T 19/166
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