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Sourcing the Source of Inventory Sales – Final Regulations Under Section 863(b)

Is inventory personal? Well, it depends. Our International Tax Group explores the finalized sourcing rules that decide whether inventory is U.S. or foreign source after changes wrought by the Tax Cuts and Jobs Act....more

Finally! Final Regulations Published for Section 965 Transition Tax

At long last, we have the first set of final regulations for the Tax Cuts and Jobs Act. Our International Tax Group celebrates with a look at how the Treasury and IRS have clarified Section 965 and why taxpayers may need to...more

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