The “Effective Date” for Tax Rules

Published Categorized as Articles, Houston, Tax

At the end of every tax statute, there is language that specifies when the new tax rule is effective. Given the frequency with which Congress enacts new tax laws, often several times every year, one might think that there is no dispute as to the “effective date” language that it uses. One might think that… Continue reading The “Effective Date” for Tax Rules

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