Whirlpool’s Subpart F Position Aligned with Congress Inten | McDermott

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Whirlpool’s Subpart F Position Was Consistent With Congressional Inten

April 3, 2023

Read time: 2 min

Lowell Yoder, David Noren, Jonathan Lockhart and Elizabeth Lu author an article discusses why the Tax Court’s reliance on the Subpart F legislative history to support its decision was incorrect and explains that Congress intended the income derived in Whirlpool’s Maquiladora supply chain structure to not be Subpart F income.

David G. Noren

Partner

Washington, DC

Lowell D. Yoder

Partner

Chicago

Elizabeth Chao

Partner

Chicago

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