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Federal · Small Business

The IRS raises the high-low per diem rates starting Oct. 1

What employers need to know about the updated rates, locality list and transition rules.

Investing · Estimated Tax

A late-year stock gain can change your estimated-tax picture

Withholding, safe harbors and timing do different jobs.

Deductions · Final Rule

Treasury finalizes the car-loan-interest rules

Used cars still do not qualify, while the final rule addresses mixed use and refinancing.

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