Comprehensive guide to Internal Revenue Code Section 901 cases, courts, and legal analysis.
Hyatt Hotels Corporation & Subsidiaries v. CIR, decided by Seventh Circuit on April 22, 2026, resulted in a defendant win outcome. The Seventh Circuit affirmed the Tax Court's decision, holding that H...
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...
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...
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