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Can Legislative History Restore a Repealed IRC Provision? | Miller Canfield

Altria Group, Inc. v. United States, a federal income tax case pending in federal district court in Virginia, shows the importance of laying groundwork for litigation long before a. ....

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Form 20FR12B/A Flutter Entertainment

Form 20FR12B/A Flutter Entertainment
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Observations on Notice 2023-80: The Treasury Department and IRS' Preliminary Guidance on the Interaction of Foreign Tax Credit and Dual Consolidated Loss Rules With Pillar Two Taxes and the Extension of Notice 2023-55 Relief Period | Skadden, Arps, Slate, Meagher & Flom LLP

On December 11, 2023, the Department of the Treasury (the Treasury Department) and the Internal Revenue Service (IRS) released much-anticipated guidance in Notice 2023-80 (Notice). ....

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The Supreme Court Case That Could Make the Taxation of Unrealized Income Unconstitutional

The Supreme Court Case That Could Make the Taxation of Unrealized Income Unconstitutional
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Recent IRS Guidance Explains Relevance Rules for Foreign Entities

The IRS recently issued legal guidance explaining the application of the often misunderstood relevance rules for foreign entities in various settings and. ....

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