Appellate Courts Reach Conflicting Decisions on Premium Tax Credit Regs.

On the same day, the D.C. Circuit and Fourth Circuit Courts of Appeals issued decisions on whether Regs. Sec. 1.36B-2(a)(1), which authorizes a premium tax credit for insurance purchased on health insurance exchanges established by the federal government, is a valid regulation.

Source: http://feedproxy.google.com/~r/AICPA_TaxAdvisor/~3/pL80LfzQ4fI/Tax_Trends_Oct2014.aspx

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