A foreign tax redetermination may require taxpayers under Large Business and International Division examination to notify the ...
With the basic exemption amount for estate, gift, and generation-skipping transfer taxes set to be cut in half after the end ...
The affiliated-group rules and other complications can require care in determining application of this excise tax on ...
The Fifth Circuit’s decision in Grigsby, 86 F.4th 602 (5th Cir. 2023), emphasizes the need for taxpayers to clearly define business components when preparing and documenting their Sec. 41 credit.
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