Rachel Aaronson

IRS Issues Final Subpart F Branch Rule Regulations

Year-End Legislation Extends Key Provisions for Businesses, Provides 100 Percent Expensing for Certain Assets and Enacts New Foreign Procurement Excise Tax

Puerto Rico Enacts New Excise Tax That Impacts U.S. Companies

IRS Releases Draft Schedule and Instructions for Reporting Uncertain Tax Positions

U.S. Tax Court Holds That Guaranty Fee Is Sourced To Location Of Guarantor