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Understanding Hedged Executory Contracts Under Tax Code

Hedged executory contract, agreement, and accounts transaction requirements for integration under Treasury Regulation Code Section 988(d) for taxpayers

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SPONSORED | The department is looking for three qualified candidates to appoint to the audit committee of the Compensation Fund

United States - Tax Authorities - Final Guidance Issued On "Foreign Entity Of Concern" Criteria

Getting Technical with Partnership Termination Rule | Cadwalader, Wickersham & Taft LLP

Taxation of Foreign Currency Transactions Part III: Section 988 Transactions Defined, Character & Source | ASKramer Law

Which transactions qualify as section 988 transactions? In section 988 transactions, the taxpayer makes payments or receipts denominated in or determined by reference to one or more.