Is the best way to learn provision for someone who only does compliance one of those big 4 guides? Do they get updated each year? Any other sources you recommend?

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Best way to learn it is to actually do it. Only so much reading can do for you.

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If you can’t immediately start on a provision, talk to someone with extensive provision experience. Ask someone for a 10 min high-level walkthrough.

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If you understand why the DTA/DTL account exists, how temps/perms work in compliance, and what ETR is that's all you need before you get into a provision.

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