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Overview
Our December 2023 edition of Quarterly tax developments is designed to help you identify changes in tax law and other events when they occur so the accounting can be reflected in the appropriate period. This edition is updated for certain developments identified from 2 December through 31 December 2023, as well as regulatory developments, legislative proposals and other items to consider as you prepare your income tax provision. The summaries refer to tax and other publications for more detail on the topics we discuss.