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06.24.2019

In this article, Miller & Chevalier Member Andy Howlett and Sean Morrison, an attorney at the Morrison Law Firm, consider the application of the reasonable compensation standard to the section

11.29.2018

On November 26, 2018, the Department of Treasury (Treasury) and the Internal Revenue Service (IRS) issued proposed regulations (Proposed Regulations) under section 163(j).1 The 2017 Tax

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