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Captive Insurance as Listed Transactions
In two separate posts over the past couple of years, we told you about the demise of Notice 2016-66 and the reporting requirements for so-called
In two separate posts over the past couple of years, we told you about the demise of Notice 2016-66 and the reporting requirements for so-called
On March 21, 2022, the United States District Court for the Eastern District of Tennessee struck a major blow against the practice of the Internal
On May 17, 2021, the United States Supreme Court issued its opinion in CIC Services, LLC v. Internal Revenue Service, a case challenging the legality