Corporate Inversions: Frequently Asked Legal Questions
Description:
This report answers frequently-asked legal questions about corporate inversions. It answers questions relating to the scope and operation of Section 7874, including how key statutory terms have been interpreted by the Internal Revenue Service (IRS). It discusses important Department of Treasury regulations that were finalized in 2015 and 2016, and answers questions about the IRS's authority to issue these regulations. Other questions that are answered relate to legislation introduced in the 114…
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Date:
September 7, 2016
Creator:
Lunder, Erika K.
Partner:
UNT Libraries Government Documents Department