by George G. Jones and Mark A. Luscombe

A new year always brings change. Nevertheless, the passage from tax year 2003 to 2004 seemed more quiet than usual. The big news in 2003 — the lowering of the marginal tax rates and tax rates on capital gains and dividends — already took place in 2003, rather than waiting until 2004 to start. Digging deeper, however, you will find that 2004 kicks off plenty of new developments that need immediate attention.

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