Newsflash: Much-Anticipated Section 871(m) Dividend Equivalent Guidance Provides Promised Transition Relief

December 06, 2016

The U.S. Internal Revenue Service (the “IRS”) has released Notice 2016-76, providing anticipated guidance and transition relief for certain dividend equivalent transactions described in section 871(m) of the U.S. Internal Revenue Code of 1986, as amended (the “Code”).

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