Annette Ahlers

Annette Ahlers

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Update on Transaction Costs - 'Origin of the Claim' Analysis Will Decide Tax Allocations - Tax Update Volume 2017, Issue 3

While the Internal Revenue Service (IRS) has continued to issue guidance addressing the ability to deduct transaction costs, the doctrine of "Origin of the Claim" (OOC) developed over 50-plus years of case law is still the...more

5/23/2017  /  Capitalization , IRS , Tax Allocation Agreements , Tax Deductions , Transaction Costs
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