1. Expired Tax Provisions Most Likely to Be Extended

    Tax extenders—temporary tax provisions that are reinstated by Congress on a regular basis—have been a recurring part of the tax arena for years. Most of the current group up for debate expired at the end of 2013, and their eventual extension will be retroactive. But even though they’ve been known since the end of last year, and there is general bipartisan agreement that they need to be acted on, there is no guarantee as to when they will be passed.

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