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Best’s News & Research Service subscription required - April 23, 2026 04:58 PM (EDT)

Federal Court Vacates ‘Listed Transaction’ Portion of IRS Microcaptive Rule

A federal court struck down an Internal Revenue Service rule that designated certain microcaptives as “listed transactions,” but said the IRS properly applied “transaction of interest” . . .

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Federal Regulation Texas Captive Insurers Litigation


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