![]() The regulations finalize proposed BEAT regulations that were issued on Decem(2019 proposed BEAT regulations), and revise certain final BEAT regulations issued on the same date (2019 final BEAT regulations). ![]() 9910) on the base erosion anti-abuse tax (BEAT) under Internal Revenue Code Section 59A (2020 final BEAT regulations). On September 2, 2020, the Treasury Department and IRS released final regulations ( T.D. Final BEAT regulations adopt proposed BEAT guidance with some changes
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