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The proposed regulations provide important clarity on the distinction between substantial and superficial modification for purposes of determining eligible components produced by the...
The proposed regulations add new definitions to clarify what is required under foreign entity of concern (FEOC) compliance. The Revenue Procedure provides guidance to...
The proposed regulations offer helpful guidance for taxpayers seeking to take advantage of the ITC under IRC section 48. The proposed regulations add new definitions to...
This is the third and concluding article of the Circuits in Session series. The quality of GPT4’s legal analysis is evaluated and both positive and negative test results are reported....
BACKGROUND - As we noted in prior health care alerts in 2020, the Coronavirus Aid, Relief, and Economic Security Act (CARES Act) significantly overhauled the federal law that governs...