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Pending, Yet Important, Business in WashingtonPending, Yet Important, Business in Washington

Sandra Swirski reports on Moore v. United States, which centers around whether unrealized earnings can be taxed.

Sandra G Swirski, Founder

October 23, 2023

5 Min Read
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Change is a constant in Washington—at all levels of our federal government.  And that change, whether directed at philanthropy or not, has the power to shape how and when donors give to charity.  

Unrealized Foreign Earnings

Beginning with the top of Washington’s food chain, the U.S. Supreme Court (SCOTUS) is garnering plenty of attention this term because of a high profile tax case on its docket, Moore v. United States, which has expensive consequences and centers around whether unrealized earnings can be taxed. One side claims that if the taxpayers win, “[t]he federal income tax could become largely voluntary for multinational corporations and sophisticated investors, and mandatory only for everyday Americans.”2 Another viewpoint is th...

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About the Author

Sandra G Swirski

Founder, Integer, LLC

Trusted executive, thought leader, and expert. I sit at the intersection of policy and philanthropy, and leverage my savvy, coalition building expertise, and deep industry knowledge to build solutions and progress for those I work with. I am also the founder of Integer, a women-owned government relations firm.

I have demonstrated expertise in collaborating with both major political parties to accomplish client goals.  My expertise comes from years on Capitol Hill working for seasoned Members of Congress and leading government relations teams for companies and clients in the private sector. 

I serve as a Board Member of Exponent Philanthropy, Member of the Philanthropy Editorial Board of Trusts and Estates as well as an Advisory Council Member of Engage, a bipartisan women's organization that promotes economic security for all American women. I am also a frequent speaker and author, providing insightful analysis of breaking financial issues and policy trends to watch for in Washington. I often publish with CEOWorld magazine on these insightful topics to provide my expertise to the public.