
PATH Act Technical Explanation [Compliance Update]
The Joint Committee on Taxation recently released a 268-page technical explanation of the Protecting Americans from Tax Hikes Act of 2015 (or “PATH Act”). Section
The Joint Committee on Taxation recently released a 268-page technical explanation of the Protecting Americans from Tax Hikes Act of 2015 (or “PATH Act”). Section
On December 18, 2015, President Obama signed into law the Protecting Americans from Tax Hikes Act of 2015 (the “Act”). The Act amends section 831(b)