For many companies, it still makes sense to stash intellectual property in lower-tax jurisdictions overseas.

Rule change would be a boon to tech and pharma companies.

President Trump predicts that $4 trillion will return to the U.S. Few external observers expect repatriations to come anywhere close to that number.

Corporate America remains "in limbo" as IRS punts on foreign tax issue.

Companies that overpaid taxes on offshore profits want flexibility in how they use those funds.

IRS proposed regulations help corporate America make better cash repatriation decisions.

Keeping the 20% alternative minimum tax would result in higher-than-intended taxes for some companies.