Published 06/20/2024 2:30:50 p.m.

Case: Mandatory Repatriation Tax Upheld, Does Not Exceed Congress’s Constitutional Authority (U.S.) (IRC §965)

Summary by bloombergtax.com

The Mandatory Repatriation Tax (MRT) enacted by the Tax Cuts and Jobs Act does not exceed Congress’s constitutional authority because it is an indirect tax on realized income that does ...

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bloombergtax.com

Case: Mandatory Repatriation Tax Upheld, Does Not Exceed Congress’s Constitutional Authority (U.S.) (IRC §965)

The Mandatory Repatriation Tax (MRT) enacted by the Tax Cuts and Jobs Act does not exceed Congress’s constitutional authority because it is an indirect tax on realized income that does ...

06/20/2024 4:22:48 p.m.

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supremecourt.gov

Supreme Court finds Section 965 tax on mandatory repatriation of controlled foreign corporations’ accumulated earnings is constitutional

06/20/2024 2:30:50 p.m.

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Case: Mandatory Repatriation Tax Upheld, Does Not Exceed Congress’s Constitutional Authority (U.S.) (IRC §965)

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Case: Mandatory Repatriation Tax Upheld, Does Not Exceed Congress’s Constitutional Authority (U.S.) (IRC §965)

Case: Mandatory Repatriation Tax Upheld, Does Not Exceed Congress’s Constitutional Authority (U.S.) (IRC §965)

Supreme Court finds Section 965 tax on mandatory repatriation of controlled foreign corporations’ accumulated earnings is constitutional

Supreme Court finds Section 965 tax on mandatory repatriation of controlled foreign corporations’ accumulated earnings is constitutional

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