The Tax Times

The Tax Times

Wednesday, July 8, 2026

IRS Targets Abusive CRAT Structures in New Final Regulations (IR-2026-82)

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On July 8, 2026, the Treasury Department and IRS issued  IR-2026-82 announcing that  it issued  final regulations formally identifying cert...

When Treasury Oversteps: Keysight, GILTI, and Post–Loper Bright Limits on Agency Power

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Keysight in a nutshell GILTI, enacted in the Tax Cuts and Jobs Act, was designed to impose current U.S. tax on certain low‑taxed foreign e...
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Ronald A. Marini, Esq.
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