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Carrying forward
For tax practitioners, one year always bleeds into the next. For 2017, carryover from 2016 not only includes the usual reporting and compliance issues related to the tax year just ending, but also those tax changes and issues begun in 2016 that are by no means finished at year’s end.

With that in mind, Accounting Today contributing tax columnists George Jones and Mark Luscombe of Wolters Kluwer put together a Top 10 list of changes from 2016 that will carry over into 2017.