In Part 1 of our discussion on Section 704(c) (Part 1) we described the basic idea of how the inherent built-in tax gain or loss on a piece of property contributed to a partnership is allocated to the ...
A new lawsuit has been filed at the U.S. Court of International Trade (“CIT”), challenging how U.S. Customs and Border Protection (“CBP”) has been valuing and applying Section 232 tariffs on imported ...
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