Richard C. LaFalce
Articles
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May 6, 2024 |
jdsupra.com | Kendall J. Keshtkar |Richard C. LaFalce |Sarah-Jane Morin
On April 24, the Internal Revenue Service (IRS) issued final regulations (Final Regulations) regarding Section 897. In December 2022, the IRS issued proposed regulations under Sections 897 (the Proposed Regulations) and 892 of the Internal Revenue Code of 1986, as amended (the Code), providing guidance related to “domestically controlled” qualified investment entities and exemptions for foreign government investors, respectively.
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May 3, 2024 |
morganlewis.com | Richard C. LaFalce |Sarah-Jane Morin |Daniel Nelson |Kendall J. Keshtkar
On April 24, the Internal Revenue Service (IRS) issued final regulations (Final Regulations) regarding Section 897. In December 2022, the IRS issued proposed regulations under Sections 897 (the Proposed Regulations) and 892 of the Internal Revenue Code of 1986, as amended (the Code), providing guidance related to “domestically controlled” qualified investment entities and exemptions for foreign government investors, respectively.
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