https://taxcoda.com/p/court-dismisses-1202-refund-claimTax Codaen2026-06-12T11:14:22+00:00Court dismisses §1202 refund claim because partnership items must be challenged at the partnership levelhttps://taxcoda.com/p/texas-instruments-challenges-fdiiTax Codaen2026-06-11T11:11:54+00:00Texas Instruments challenges FDII deficiencies and seeks tax refunds