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Hello. I wanted to know if CARES ACT still applies for 1st quarter of 2021 REG exams? I am taking in 4 days.
There were not that many changes but the ones I remembered were Corporation charitable contribution went up from 10% to 25%, NOL 80% to 100%, & non-itemizers individual were allowed to take $300 above the line deduction for charity.
I would really appreciate if someone can confirm.
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