Tax Court Jurisdiction Reaches A Dispute Over Foreign Tax Credits.

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The Tax Court issued an interesting jurisdictional opinion this week. While addressing a narrow context, foreign tax credits, the opinion makes a broader point: on jurisdictional issues, close calls go to the taxpayer.

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DISCLAIMER: Because of the generality of this update, the information provided herein may not be applicable in all situations and should not be acted upon without specific legal advice based on particular situations.

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