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Health Reform Legislation Enacted

Client Alert | less than 1 min read | 03.24.10

Congress has enacted, and President Obama has signed, major health reform legislation. A link to the enacted legislation, and to the pending amendments that have been approved by the House and are awaiting action by the Senate, can be found at http://www.speaker.gov/newsroom/legislation?id=0361. We will soon post a summary and analysis of the new legislation.

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....