Tyler Moser

Proskauer Rose LLP

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Proposed Regulations Issued for Repatriations of Intangible Property under Section 367(d)

On May 2, 2023, the Department of the Treasury and Internal Revenue Service (“IRS”) issued proposed Treasury Regulations (REG-124064-19) that would, in certain cases, terminate the application of Section 367(d) when...more

5/22/2023  /  Foreign Corporations , Intangible Property , IRS , Proposed Regulation , Repatriation , U.S. Treasury
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