Coke, 3M Tax Cases May Not Settle Blocked Income Debate
By Matthew Frank and Amanda Varma ( March 11, 2021, 3:02 PM EST) -- There are two high-profile cases now pending in the U.S. Tax Court challenging the U.S. Department of the Treasury regulation adopted in 1994 under Internal Revenue Code Section 482 dealing with blocked income.[1] The cases are 3M Co. v. Commissioner[2] and The Coca-Cola Company v. Commissioner.[3]...
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