For the first time in nearly 30 years, Congress implemented significant changes to Internal Revenue Code section 831(b) when it passed Protecting Americans From Tax Hikes (PATH) as part of its 2016 appropriations bill.
Read MoreFor the first time in nearly 30 years, Congress implemented significant changes to Internal Revenue Code section 831(b) when it passed Protecting Americans From Tax Hikes (PATH) as part of its 2016 appropriations bill.
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