Section 831(b) captives Recent cases • Reserve Mechanical Corp. v. Commissioner , 115 T.C.M (CCH) 1475 (T.C. 2018), aff’d , No. 18-9011, 2022 WL 1510373 (10th Cir. May 13, 2022) • Caylor Land & Dev., Inc. v. Commissioner , 121 T.C.M. (CCH) 1205 (T.C. 2021) • Syzygy Ins. Co. v. Commissioner , 117 T.C.M. (CCH) 1165 (T.C. 2019) • Avrahami v. Commissioner , 149 T.C. 144 (T.C. 2017) Notice 2016-66 • CIC Services, LLC v. IRS , No. 3:17-cv-110 (E.D. Tenn. Mar. 21, 2022) Recent Developments
AEC EXECUTIVE ROUNDTABLE
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