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Rev. Proc . 2013-30 provides: a. Federal income tax relief for married same-sex couples b. relief for missed S corporation elections. c. Rules for employer
Rev. Proc . 2013-30 provides:
a. Federal income tax relief for married same-sex couples
b. relief for missed S corporation elections.
c. Rules for employer reimbursements of employee premiums for individual health policies.
d. Federal-income -tax free treatment for qualified dividends paid by small corporations
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