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GSA Class Deviation Takes Aim at Commercial Terms

Client Alert | less than 1 min read | 08.26.15

As reported by the Coalition of Government Procurement, GSA recently released a final version of the class deviation it previewed in March that purports to eliminate commercial terms that are inconsistent with federal law. Among other changes, the deviation (1) revises the order of precedence to give solicitation provisions precedence over commercial provisions; (2) rewrites commercial supplier agreement dispute resolution, automatic renewal, and audit right provisions; and (3) places limits on the use and applicability of click-wrap and other comparable commercial contract execution mechanisms.


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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....