Final rules coordinate Sec. 245A and Sec. 951A

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Final rules coordinate Sec. 245A and Sec. 951A

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The IRS issued final rules on the Sec. 245A extraordinary disposition rule and the Sec. 951A disqualified basis and disqualified payment rules, as well as reporting requirements to facilitate the rules.
Source: JOA News
Read More here – Final rules coordinate Sec. 245A and Sec. 951A