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DOD to Pay All Small Businesses Faster

Client Alert | less than 1 min read | 05.02.11

DOD issued an interim rule on Wednesday, April 27, 2011, changing the Defense Federal Acquisition Regulation Supplement to accelerate payments for all small business concerns. Previously, DOD accelerated payments only to small disadvantaged business concerns by paying the SDBs as quickly as possible once invoices are submitted, but the interim rule accelerates payment to all small business concerns.

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Client Alert | 2 min read | 04.24.26

Threshold Relevancy Determination Rejected: Tenth Circuit Decides in IRS’s Favor on Economic Substance Doctrine

In its April 21, 2026, opinion, the U.S. Court of Appeals for the Tenth Circuit affirmed the lower court’s ruling in Liberty Global, holding that the codified economic substance doctrine applies even when a taxpayer mechanically utilizes the provisions of the Tax Code. The court also held that common mergers and acquisitions elements and basic business transactions are not categorically carved out from the economic substance doctrine. The court dismissed the taxpayer’s argument that a separate relevancy determination needs to be made before the economic substance doctrine can be applied....