Defend & Deduct: How the Federal Circuit's Actavis Decision Changes Tax Implications for ANDA Filers
By EsqSocial Corporation 08/04/25
In Actavis Labs. FL, Inc. v. U.S. (“Actavis”), a recent precedential decision, the Federal Circuit answered an important practical question regarding the interplay between the Hatch-Waxman Act and the Internal Revenue Code: are litigation costs incurred in defending against Hatch-Waxman litigation tax-deductible ordinary and necessary business expenses?...
By: Haug Partners LLP