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Showing 1 to 1 of 1 for “"tax regulations, FIN 48, uncertain tax positions, R&D tax credit"”.
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Investors’ valuation of tax certainty: Evidence from tax policy guidance
Tax regulations are the highest form of policy guidance issued by the U.S. Treasury Department, in coordination with the Internal Revenue Service (IRS), to assist taxpayers with calculating their U.S. tax liability. Although Treasury Regulations increase tax certainty because they have the full …