www.wilmerhale.com/en/insights/client-alerts/20210216-final-section-162f-regulations-liberalize-opportunities-to-deduct-disgorgement-and-other-payments-made-in-government-investigations
www.skadden.com/insights/publications/2021/02/final-regulations-clarify-rules
taxblog.dickinson-wright.com/2021/03/may-i-have-a-deduction-please/#page=1
Home » Regulatory » US: Final Section 162(f) Regulations liberalize Opportunities to Deduct Disgorgement and other Payments made in Government Investigations