A quarterly magazine from the National Association of Enrolled Agents
Spring 2024 vol.42 no.1
U.S. Supreme Court to Consider Constitutionality of Repatriation Tax: Moore v. United States
Supreme Court

U.S. Supreme Court to Consider Constitutionality of Repatriation Tax: Moore v. United States

The United States Supreme Court will consider the constitutionality of Internal Revenue Code (IRC) §965, which mandated the repatriation tax on previously untaxed income from controlled foreign corporations (CFCs). Rita M. Ryan, JD

Spring 2024, Supreme Court, TCJA, Tax Cuts and Jobs Act, §965, §965(g), Moore v. United States, 16th Amendment, controlled foreign corporation, CFC