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Re provides timely reports and commentary on tax and legal developments important to AALU members, clients and advisors, delivered to your inbox as they happen. TOPIC: Final Regulations and Recent Tax Court Case Clarify Definition of Substantial Risk of Forfeiture Under IRC Section 83. CITES: Treas.Reg. 1.83-3(c) (2003); Austin v. Comm r, 141 T.C. No. 18 (Dec. 16, 2013). SUMMARY: The IRS recently issued final Trea.
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