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Texas Judge Vacates IRS' Steep Microcaptive Reporting Rule

By Anna Scott Farrell ( April 16, 2026, 3:12 PM EDT) -- A Texas federal judge vacated a tax code regulation designating microcaptive insurance transactions as listed transactions subject to deep scrutiny and hefty penalties, saying the Internal Revenue Service didn't prove that they are mostly for tax avoidance and not really for insurance....

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