October 15, 2020
ECOVIS Global published an article by Senior Associate Benny Taveras, about final regulations on IRC section 59A
By Benny Taveras, Senior, Tax & Business Services
Excerpt:
The IRS defines a reasonable approach as one that prevents the over and undercounting of the BEAT items of each member of an AG, which would alter the BEAT Test conclusions for a taxpayer’s short tax years.
