Name
International Taxation: OBBBA Implementing Guidance, Part 1 (Sections 951(a), 904(b)(5), 898(c), 960(d)(4)): Breaking Up (Income Amounts) Is Hard to Do
Speakers
Date & Time
Wednesday, January 13, 2027, 9:00 AM - 10:15 AM
Description
A working session on the first wave of implementing guidance under Sections 951(a), 904(b)(5), 898(c), and 960(d)(4): computing and disaggregating inclusion amounts, the end of the one-month deferral, pro-rata-share mechanics, and the deemed-paid-credit pieces that make the arithmetic anything but simple.
