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Coming to a Site Near You: Unmanned Aircraft Systems Testing

Client Alert | less than 1 min read | 02.22.13

On February 14, the FAA released its information request for unmanned aircraft system (UAS) research and test sites, under which the FAA is seekings proposals for the development and operation of six test sites to be used to conduct research regarding the integration of UAS's into the national airspace system, which Congress has mandated by 2015. Despite lingering privacy concerns, the FAA's proposal to move ahead with test sites is likely to grab the attention of both traditional aircraft and avionics manufacturers seeking new markets and also other industries that may be affected by the emergence of civilian UAS's, including agriculture, oil and gas exploration, law enforcement, and security.

 

Insights

Client Alert | 3 min read | 07.13.26

Amici Rally Behind Liberty Global, Urging Tenth Circuit to Rein in Economic Substance Doctrine

Following the 10th Circuit's April 21, 2026, decision affirming the disallowance of Liberty Global’s $2.4 billion deduction under the codified economic substance doctrine, I.R.C. § 7701(o), Liberty Global filed a petition for panel rehearing or rehearing en banc on June 5, 2026. That petition has since drawn significant amicus support from various industry groups representing large taxpayers, as discussed below....