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Repeal › Reporting Requirements › U.S. Treasury

Fenwick & West LLP

UPDATE: Trump Signs Joint Resolution Repealing DeFi Broker Reporting

Fenwick & West LLP on

On April 10, 2025, President Donald Trump signed a joint resolution to repeal the DeFi broker reporting regulations which were finalized in December in T.D. 10021....more

Eversheds Sutherland (US) LLP

Treasury and the IRS release guidance regarding the repeal of Section 958(b)(4)

Eversheds Sutherland (US) LLP on

The Tax Cuts and Jobs Acts (TCJA) repealed § 958(b)(4) of the Code, which prevented downward attribution of stock ownership from a foreign person to a US person. That repeal has resulted in many foreign corporations being...more

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