Droit Fiscal Américain
𝐄𝐬𝐭𝐚𝐭𝐞 𝐨𝐟 𝐑𝐨𝐰𝐥𝐚𝐧𝐝 𝐯. 𝐂𝐨𝐦𝐦𝐢𝐬𝐬𝐢𝐨𝐧𝐞𝐫, 𝐓.𝐂. 𝐌𝐞𝐦𝐨 𝟐𝟎𝟐𝟓-𝟕𝟔
Published on: 26/10/2025
The Rowland case underscores strict compliance for DSUE portability elections—timely, complete Form 706 filings are essential; safe harbor and equitable relief can’t cure late or incomplete submissions.
US Tax
