Allocation of Income Regs Valid Under Chevron, State Farm Says USTC. See, 3M Company and Subsidiaries, (2/9/2023) 160 T.C. No. 3, where the Tax Court upheld the proposition that various regulations under Code Sec. 482 are valid under the two Supreme Court tests for...
Feb 2023 Tax Updates By Tax Attorney Chaya Kundra
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