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TIPRA |
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In a separate action, the AICPA submitted comments to the IRS and Department of the Treasury urging that guidance be provided concerning the new Controlled Foreign Corporation (CFC) look-through provision of the Tax Increase Prevention and Reconciliation Act of 2005. These rules should reduce the effects of changes the Tax Increase Prevention and Reconciliation Act of 2005 (TIPRA) made to Sec. The IRS offer in compromise program has undergone big changes as a result of the Tax Increase Prevention and Reconciliation Act of 2005. |
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