September 2018

IRS Further Delays Phase-In of Section 871(m) Rules

by Nelson Suit, Tax Counsel & Director Regulatory Compliance | Sep 21, 2018

The U.S. Internal Revenue Service has issued Notice 2018-72 providing further transitional relief for the application of the section 871(m) rules (that apply to dividend equivalent payments arising with respect to equity derivatives with U.S. equity underliers). The...

IRS Further Delays Phase-In of Section 871(m) Rules

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