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Joint letter of ABA, ICBA and Sub S Bank Associations

Comment letter -Section 199A Proposed Regulations final 092118

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199A Final Regulations: Loan Sales are included but Trust Income is not

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The Subchapter S Bank Association was created in 1998 to provide financial institutions which have either elected, or are interested in, subchapter S tax status a unified voice through which to promote and protect the benefits available under a subchapter S election.

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