Also categorized in Corporate Tax:
IRS Issues Final Regulations Enabling Election to Treat Stock Sale or Exchange as Sale of Underlying Assets (T.D. 9619)
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Survey Says Corporate Tax System s Uncompetitive

Accounting Today

U.S. business executives are concerned about global competitiveness in light of the disparity between tax rates charged to their overseas competitors and the rates they are charged as U.S. corporations. At the top of the list of tax concerns that they would like to see addressed are the enactment of revenue offsets without a competitive tax system or tax rates, the high statutory tax rate, and the taxation of international operations.