U.S. Tax Review: Green Valley, Priority Guidance Plan, Corporate AMT, and Stock Buyback Excise Tax

In this installment of U.S. Tax Review, Neumann and Ushakova-Stein examine the Green Valley decision, guidance on the active trade or business requirement, the IRS’s 2022-2023 Priority Guidance Plan, and comments on the Inflation Reduction Act’s corporate AMT and excise tax on repurchases of corporate stock.

Read the full commentary and analysis on Tax Notes.


Don’t have an account yet?