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Disregarded Payment Loss Rules: How Multinationals Should Prepare
June 11, 2025ArticleDisregarded Payment Loss Rules: How Multinationals Should Prepare
June 11, 2025Treasury and the IRS on Jan. 10, 2025, released final regulations regarding dual-consolidated-loss (DCL) and disregarded payment loss (DPL) rules (T.D. 10026). These finalize proposed regulations issued on Aug. 7, 2024 (REG-105128-23).