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United States

Moore v United States

602 U.S. 572 (2024)
JurisdictionUnited States
Year2024
Statusunclear

Key Principle

Sixteenth Amendment; mandatory repatriation tax on undistributed foreign earnings constitutional; not a direct tax on unrealized income

Area of Law

tax

Related Cases

Connelly v United States 602 U.S. 521 (2024)
Commissioner v Banks 543 US 426 (2005)
Gregory v Helvering 293 US 465 (1935)

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