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 the administrative law doctrine set forth in Loper Bright, review comments on stock buyback regs, and offer updates on the Treasury Inspector General for Tax Administration’s economic substance doctrine report, 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.