Tax Impacts
Topics
Contributors
Sort by:
1 result
February 4, 2025
|4 min read
Micro-Captive Reportable Transactions Regulations Finalized; Challenged
On January 10, 2025, the Internal Revenue Service (IRS) and Treasury Department finalized regulations (REG-109309-22) that identify certain micro-captive insurance transactions, as well as transactions that are “the same as, or substantially similar to” those micro-captive transactions, as “listed transactions.”
About This Blog
Winston & Strawn’s Tax Impacts series features timely updates and insights impacting taxpayers, spanning from federal, international, and state and local tax planning to controversy.
