United States: Treasury Finalizes Section 162(f) Regulations On The Deductibility Of Amounts Paid To, Or At The Direction Of, A Governmental Entity - Shearman & Sterling LLP

United States: Treasury Finalizes Section 162(f) Regulations On The Deductibility Of Amounts Paid To, Or At The Direction Of, A Governmental Entity - Shearman & Sterling LLP

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On January 19, 2021, the U.S. Department of the Treasury ("Treasury") and the Internal Revenue Service (the IRS) published final regulations under section 162(f) of the Internal Revenue Code...

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