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The Wait Is Over for Women-Owned Small Businesses

Client Alert | 1 min read | 04.11.11

Women-owned small businesses (WOSBs) should now have greater access to federal contracts as a result of a long-awaited interim rule, published April 1, 2011, which provides guidelines for the WOSB program and allows COs to set aside contracts for certified WOSBs and economically-disadvantaged WOSBs. However, despite the momentum from these new regulations and the SBA's intent to provide WOSBs "with the oxygen they need to take their business to the next level," until the SBA approves third-party certifiers, access to government contracts for non-8(a) WOSBs will be limited to a self-certifying entities and contingent upon the submission of a laundry list of corporate and other documentation for each procurement, thus imposing burdens on WOSBs and COs.

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....