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The first Building Bridges Program Launched by Albanian American Bar Association, Noli Library and Cultural Center – Dielli

The first Building Bridges Program Launched by Albanian American Bar Association, Noli Library and Cultural Center – Dielli
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United States: Tax Court topples Supreme Court precedent in favor of agency deference

In 3M Co. v. Commissioner, the Tax Court upheld the validity of a regulation Treas. Reg. § 1.482-1(h)(2) (the “Blocked Income… ....

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Tax Court In Brief | 3M Company V. Comm'r | Allocation Of Income For Subsidiary License Or Use Of Intellectual Property; Validity Of Treas. Reg. 1.482-1(h)(2)) - Tax Authorities

Freeman Law's "The Tax Court in Brief" covers every substantive Tax Court opinion, providing a weekly brief of its decisions in clear, concise prose. ....

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Tax Court in Brief | 3M Company v. Comm'r | Allocation of Income for Subsidiary License or Use of Intellectual Property; Validity of Treas. Reg. 1.482-1(h)(2)) | Freeman Law

Summary: In this 346-page opinion (including multiple concurring opinions and dissents) the Tax Court addresses federal income tax issues arising from 3M Company (3M) and its domestic. ....

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