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  2. Tax inversion - Wikipedia

    en.wikipedia.org/wiki/Tax_inversion

    2014. The value of new proposed US tax inversions in 2014 alone (US$319 billion) exceeds the cumulative value of all previous US tax inversions in history. [19] [20] 2014. The US Treasury further tightens the regulations around the existing AJCA/TD 9592 thresholds; AbbVie cancels a US$54 billion inversion to Ireland with Shire plc. [21] 2015.

  3. Treasury regulations - Wikipedia

    en.wikipedia.org/wiki/Treasury_regulations

    Treasury Regulations are the tax regulations issued by the United States Internal Revenue Service (IRS), a bureau of the United States Department of the Treasury.These regulations are the Treasury Department's official interpretations of the Internal Revenue Code [1] and are one source of U.S. federal income tax law.

  4. Title 31 of the Code of Federal Regulations - Wikipedia

    en.wikipedia.org/wiki/Title_31_of_the_Code_of...

    Title 31 is the principal set of rules and regulations issued by federal agencies of the United States regarding money, finance, and the treasury. It is available in digital and printed form, and can be referenced online using the Electronic Code of Federal Regulations (e-CFR).

  5. Why the Treasury's New Tax Inversion Tactics Miss the Mark - AOL

    www.aol.com/news/2014-09-25-treasurys-tax...

    Claude Paris/AP Until April 15 approaches every year, it's hard for many Americans to pay much attention to tax issues. But the recent surge in the number of U.S. companies using a popular tax ...

  6. U.S. Treasury says it will soon target tax inversion - AOL

    www.aol.com/news/2014-09-08-u-s-treasury-says-it...

    U.S. Treasury Secretary Jack Lew has put companies looking to avoid U.S. corporate taxes by moving overseas on notice. "This practice allows the corporation to avoid their civic responsibilities ...

  7. Tax Cuts and Jobs Act - Wikipedia

    en.wikipedia.org/wiki/Tax_Cuts_and_Jobs_Act

    The Act to provide for reconciliation pursuant to titles II and V of the concurrent resolution on the budget for fiscal year 2018, [2] Pub. L. 115–97 (text), is a congressional revenue act of the United States originally introduced in Congress as the Tax Cuts and Jobs Act (TCJA), [3] [4] that amended the Internal Revenue Code of 1986.

  8. Tax law - Wikipedia

    en.wikipedia.org/wiki/Tax_law

    Tax law or revenue law is an area of legal study in which public or sanctioned authorities, such as federal, state and municipal governments (as in the case of the US) use a body of rules and procedures (laws) to assess and collect taxes in a legal context. The rates and merits of the various taxes, imposed by the authorities, are attained via ...

  9. Why Burger King's Tax Inversion Maneuver Is No Surprise - AOL

    www.aol.com/finance/2014-09-02-burger-king-tax...

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