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Common Control Arrangements" , which require that leasehold improvements associated with common control leases be 1) amortized by the lessee over the useful life of the leasehold improvements to... | May 26, 2023
On August 16, 2022, President Biden signed the Inflation Reduction Act of 2022 (the IRA) into law. Among the most notable IRA provisions is a 15% corporate alternative minimum...