On August 21, 2018, the IRS issued Notice 2018-68, which provides some much-anticipated guidance on…
This article is the second in a series discussing the new Internal Revenue Code (IRC)…
“You can’t change the past.” We don’t know who owns the copyright to that saying,…
Few people have heard of the U.S. Bureau of Economic Analysis (BEA), an agency of…
Practitioners and commentators hope Treasury will bypass expense allocation rules as they pertain to global…
On August 3, 2018, the IRS released proposed regulations (REG 104397-18) on the modifications made…
