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Section 382(h) Proposed Regs Throw Taxpayers a Curveball

Section 382(h) Proposed Regs Throw Taxpayers a Curveball

Jim Swanick
Managing Director
Michael Tighe
Associate Director
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  • Publication Company: Pennsylvania CPA Journal
  • Publication Author: Jim Swanick|Michael Tighe
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The U.S. Treasury and IRS issued proposed regulations under IRC Section 382(h) pertaining to the interaction between built-in gains or losses with Section 382 limitations. GTM’s James P. Swanick, CPA, and Michael J. Tighe, CPA, offer their analysis in the latest issue of the Pennsylvania CPA Journal.

About The Author(s)

Jim Swanick
Managing Director
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Jim is a Managing Director in Global Tax Management’s lead tax practice based in Wayne, PA. Jim’s broad range of experience working with both publicly...
Michael Tighe
Associate Director
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Mike is an Associate Director in GTM's  lead practice based out of the firm's corporate headquarters in Wayne, PA. His broad range of experience providing...