CARE Act Tax Deferrals and Refund Provisions

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The Act represents the third legislative attempt to address the economic effects of the COVID-19 pandemic. In “CARES Act Provides Tax Deferral and Refund Opportunities,” colleagues  Brian M. Blum and Harsha Reddy address that many of these provisions provide taxpayers with liquidity benefits by providing cash payments, pushing back tax payment dates and reducing current and prior year tax liabilities.

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