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Expert Analysis

Parsing Clarifications On Foreign Entity Rules For Tax Credits

By Maureen Linch, Jason Factor and Reina Kim ( March 4, 2026, 3:39 PM EST) -- Last month, the Internal Revenue Service and the U.S. Department of the Treasury issued provisional guidance on the supply chain components of the prohibited foreign entity rules enacted in July 2025 as part of the law known as the One Big Beautiful Bill Act....

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