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Finanse publiczne · 18/01/2017

IRS Withdraws Portions of Notice Regarding Inversions and Related Transactions

The Internal Revenue Service (IRS) has withdrawn certain parts of a 2016 notice regarding inversions and related transactions, which aimed to address exceptions to general rules on structured transactions to avoid the purposes of section 7874 of the Internal Revenue Code.

Source: Federal Register — Department of the TreasuryOpen original release →