On May 7, 2019, the IRS released Notice 2019-33 which formally announced the agency’s intent to issue additional guidance regarding the normalization requirements of excess deferred income taxes which resulted from the decrease in the corporate income tax rate.
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Another quarter end close is in the books (quite literally). Finance, accounting, and tax professionals go through a set of shared experiences in those several critical days surrounding key accounting close windows and reporting deadlines.
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