Comprehensive guide to Foreign Tax Credits cases, courts, and legal analysis.
Key Cases in Foreign Tax Credits
ca8 · 2025-10-01 · Impact: 30/100
3M Company v. Commissioner of Internal Revenue, decided by Eighth Circuit on October 1, 2025, resulted in a defendant win outcome. The Eighth Circuit affirmed the Tax Court's decision regarding 3M Com...
cafc · 2025-08-12 · Impact: 25/100
Valeo North America, Inc. v. United States, decided by Federal Circuit on August 12, 2025, resulted in a defendant win outcome. The case concerns the tax treatment of certain payments made by Valeo No...
ca4 · 2025-07-29 · Impact: 30/100
Bank of America Corporation v. United States, decided by Fourth Circuit on July 29, 2025, resulted in a defendant win outcome. The Fourth Circuit affirmed the district court's decision, holding that B...
cafc · 2025-04-21 · Impact: 65/100
Target Corporation v. United States, decided by Federal Circuit on April 21, 2025, resulted in a defendant win outcome. The case concerns the tax treatment of foreign tax credits claimed by Target Cor...