The IRS is considering unexpected consequences that could arise in computing the business
interest deduction limits upon the sale or disposition of stock of a consolidated group member
with depreciable property.
A&M's Kevin M. Jacobs shares his perspective with Tax Notes and offers several examples he analyzed to showcase unexpected results in applying the "lesser of" and anti-duplication rules.
READ THE FULL ARTICLE HERE.
A&M Tax Policy Insights – December 2025
January 23, 2026
A&M's December 2025 Tax Policy Insights: Expert analysis and global updates on treaties, tariffs, and regulatory shifts affecting cross‑border compliance.
How a Lake of Data Can Power Your Strategic Tax Centre
January 22, 2026
Turn fragmented tax data into a strategic advantage. Discover how building a robust Lake of Data can unlock automation, reduce risk, and empower your tax function to move beyond compliance.
India Updates Insurance Framework, Allowing Full Foreign Ownership and Governance Changes
January 21, 2026
India has announced landmark reforms to its insurance framework, permitting 100% foreign ownership and introducing more flexible governance norms.
The changes aim to attract global capital, enhance regulatory oversight, and strengthen policyholder protection.
Senior Accounting Officer (SAO) Legislation: An Overview
January 21, 2026
This article provides an overview of the Senior Accounting Officer (SAO) legislation, designed to inform those who may be impacted.
