URL details: www.grantthornton.com/library/alerts/tax/2020/Flash/IRS-finalizes-fixes-to-downward-attribution-rules.aspx
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IRS finalizes fixes to downward attribution rules | Grant Thornton
URL description:
IRS final and proposed regulations address unintended consequences of repealing a TCJA section expanding the scope of downward attribution rules.
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IRS; TCJA; downward attribution; downward attribution rules; downward attribution fix; TCJA fix; IRS TCJA fix;
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2022-07-04
Modification Of Stock Attribution Rules