IRS Releases Transition Guidance for the Dividend Equivalent Rules – JD Supra (press release)

IRS Releases Transition Guidance for the Dividend Equivalent Rules JD Supra (press release) On December 2, 2016, the Internal Revenue Service (the “IRS”) issued Notice 2016-76 (the “Notice”), which provides highly anticipated guidance regarding “dividend equivalent” payments under section 871(m) of the Internal Revenue Code of 1986, …

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