A Note from the Editors-in-Chief

1.385-2 that had been identified in Notice 2017-38 as regulations issued after January 1, 2016, that imposed an undue financial burden on the U.S. taxpayers and added undue complexity to the U.S. federal income tax laws. [...]the authors go on to conclude that while an exchange might occur, it does...

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Veröffentlicht in:Journal of Taxation of Financial Products 2020-03, Vol.17 (1), p.3-4
Hauptverfasser: Price, Mark H, Tompkins, Joshua S
Format: Artikel
Sprache:eng
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