US Tax Scene: Tax Court Rejects Regulation’s Timely Filing Requirement for ECI Expense Deductions - Intertax View US Tax Scene: Tax Court Rejects Regulation’s Timely Filing Requirement for ECI Expense Deductions by - Intertax US Tax Scene: Tax Court Rejects Regulation’s Timely Filing Requirement for ECI Expense Deductions 34 4 Intertax