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Contracting in Anticipation of Tax Reform—Can a Tax Transaction Really Be Rescinded? | McDermott Will & Emery - Vimarsana News

Contracting in Anticipation of Tax Reform—Can a Tax Transaction Really Be Rescinded? | McDermott Will & Emery

Published: November 1, 2021

Tax reform is on the horizon. It’s in the press every day, but until US Congress can get together and make a final decision, it’s all conjecture. So what can taxpayers do to prepare for...

Source: jdsupra.com
Related Topics:
United StatesSupreme CourtRevenue ServiceSecurity Flour Mills CoUs CongressMcdermott WillInternal Revenue CodeTreasury RegulationsRevenue RulingInternal Revenue ServiceSecurity Flour Mills
Can a Tax Transaction Really Be Rescinded? - Vimarsana News

Can a Tax Transaction Really Be Rescinded?

Published: October 29, 2021

The doctrine of rescission is well-entrenched in the law and finds its roots in contract law, where the idea is if a taxpayer enters into a transaction and the transaction is voided before the end of the year, for tax purposes, it’s as if the transaction never occurred.

Source: natlawreview.com
Related Topics:
United StatesSupreme CourtRevenue ServiceSecurity Flour Mills CoUs CongressInternal Revenue CodeTreasury RegulationsRevenue RulingInternal Revenue ServiceSecurity Flour MillsTax LawTax ReformAnnual Accounting ConceptContract LawOctrine Of RescissionTax TransactionRansaction Rescission