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.