Finanse publiczne · 04/08/2023

IRS Proposes Regulations to Identify Monetized Installment Sale Transactions

The IRS has released proposed regulations that would require material advisors and participants in monetized installment sale transactions to file disclosures with the IRS, and would subject them to penalties for non-compliance, as part of a broader effort to identify and report these transactions, which are a type of reportable transaction.