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- Title
TEI Submits Comments to the Treasury and IRS Regarding Proposed Regulations Under Section 965.
- Abstract
The article discusses the comments submitted by the Tax Executives Institute (TEI) to the U.S. Department of the Treasury and the Internal Revenue Service regarding the proposed regulations under the transition tax imposed by the amended 2017 Tax Cuts and Jobs Act. TEI's recommendations include preventing double counting of earnings and profits and allowing taxpayers to change accounting methods.
- Subjects
TAX Executives Institute Inc.; UNITED States. Dept. of the Treasury; UNITED States. Internal Revenue Service; TAXATION of corporate profits; CORPORATE taxes; INCOME tax; ACCOUNTING methods
- Publication
Tax Executive, 2019, Vol 71, Issue 1, p57
- ISSN
0040-0025
- Publication type
Article