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Related-Party Debt: Proposed Code §385 Regulations Raise Major New Hurdles

Volume 3 No 5    /    Read Article

By Philip R. Hirschfeld

In a follow-up piece on newly proposed anti-inversion regulations, Phillip R. Hirschfeld offers a detailed analysis of new debt equity regulations. Mind-boggling complexity is proposed for rules in an area of the tax law that lay dormant for almost 40 years.    See more →