In 2017, Congress passed the Tax Cuts and Jobs Act. The new law was a reform of the federal tax code, but also included a provision called the Mandatory Repatriation Tax or the Section 965 Transition Tax. This provision taxes U.S. citizens on certain accumulated foreign earnings of foreign corporations going back 30 years, even […] The post Kathleen and Charles Moore Prepare to take their Fight Against Taxing Unrealized Gains to Supreme Court appeared first on Competitive Enterprise Institute.