The IRS followed a “reasonably discerned path” in setting forth factors triggering designation of a microcaptive insurance arrangement as a listed transaction or transaction of interest, the court ...

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Implementing and delegated acts set out additional or detailed rules that help put EU law into practice. The Council of the European Union and the European Parliament can authorise the European ...

Julia Kagan is a financial/consumer journalist and former senior editor, personal finance, of Investopedia. Ebony Howard is a certified public accountant and a QuickBooks ProAdvisor tax expert. She ...