Analysis

4 Obama Tax Policies At Risk Under The GOP's Tax Plan

Law360, New York (January 11, 2017, 9:55 PM EST) -- The U.S. Treasury Department churned out a number of regulations toward the end of President Barack Obama's term, but some of those policies now face near-certain death under the incoming Trump administration because they are deemed too controversial or will become obsolete under the Republicans' sweeping tax proposals.

Here, Law360 looks at the IRS rules most likely to get the ax as corporate tax reform becomes a distinct possibility.

Debt-Equity Recharacterization Rules

There is no doubt among tax practitioners that IRS rules finalized in October under...
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