id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
ftr-299	McMahon, Jr., Martin J.; Shepard, Ira B.; Simmons, Daniel L.	Recent Developments in Federal Income Taxation: The Year 2013	2019	212	.pdf	application/pdf	96268	4396	53	Elective deferral in §§ 401(k), 403(b), and 457 plans, remains at $17,500 with a catch up provision for employees aged 50 or older of $5,500. §§ 1.181-0, 1.181-1) remove the temporary regulations, and provide that whether production costs qualify for pre- or post-1/1/08 limitations, compensation to actors is allocated to first unit principal photography.	cache/ftr-299.pdf	txt/ftr-299.txt