| http://www.w3.org/ns/prov#value | - Specifically, the law clarifies that U.S.C. Section 114(a) covers nonresident retired partners.???The new law ensures that states??? tax rules for retirees are uniform, whether the retiree was an employee or partner,??? Tom Ochsenschlager, AICPA Vice President ??? Taxation, said in a prepared statement. ???It guarantees equity.???The passage and enactment into law of H.R. 4019 [1] clarifies the or
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