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IRB 2013-38 (Rev. September 16, 2013)
Sep 16, 2013 These proposed regulations provide guidance on the tax credit available to certain small employers that offer health insurance coverage to their
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Instructions for Form 3800 (2024)
Dec 19, 2024 Enter the carryback amount that is reported in Part IV, line 5, column (f). You may not carry back specified credits, including ESB credits, to
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26 CFR 1.1502-32 - Investment adjustments.
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