PwC's Policy on Demand: Realization requirement still open question after narrow Moore decision

While House and Senate members of Congress are looking ahead to the 2025 tax legislative action and expiring TCJA provisions, the US Supreme Court released its decision in Moore v. US upholding the constitutionality of the Section 965 transition tax enacted as part of TCJA. Wade Sutton shares his insights on the narrowness of the decision which left open the question on the realization of income requirement.
IN THIS EPISODE
Wade Sutton, PwC’s National Tax Services International Tax Services Leader
Andrew Prior, Managing Director, PwC’s Tax Policy Services Practice
Scott McCandless, Host, Policy on Demand
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