U.S. Tax Review: Corporate AMT, Digital Asset Broker Reporting, FATCA, and Amount B
By: Larissa B. Neumann , Julia Ushakova-Stein , Michael Knobler , Sean P. McElroy
In this installment of U.S. Tax Review, tax partners Larissa Neumann, Julia Ushakova-Stein and Mike Knobler, with input from Sean McElroy on crypto matters, review IRS guidance on R&D capitalization rules and the corporate AMT. They also explain Treasury’s proposed regs interpreting broker reporting rules for digital assets, and examine taxpayer comments on the new FTC notice, amount B, and Moore amicus briefs.
Read the full commentary and analysis in Tax Notes.