Transition tax is constitutional, rules US Federal court
The issue of whether the Transition tax is constitutional, given the retroactive nature of the tax, has been of interest to many.
The federal court rules that the tax is constitutional.
To read the court's ruling see https://drive.google.com/file/d/1IQtxI0axnlA5XfFyBHInP7q4v2RNxrCz/view?usp=sharing
A point of interest: the case was brought by an individual shareholder of a small foreign business based in India.