U.S. Tax Review: Untangling Corporate AMT Regs, Loper Bright‘s Ongoing Effect, and Stock Buyback Regs

By: Larissa B. Neumann , Julia Ushakova-Stein , Michael Knobler

In this month’s installment of U.S. Tax Review, tax partners Larissa Neumann, Julia Ushakova-Stein and Mike Knobler review the extensive proposed corporate AMT regs, discuss the Tax Court’s implementation of Loper Bright, review comments on stock buyback regs, and offer updates on the TIGTA’s report discussing the economic substance doctrine, taxpayers’ compliance assurance process eligibility, and IRS advice on foreign-derived intangible income and 245A dividends received deductions.

Read the full commentary and analysis in Tax Notes.