Section 871(m) Final and Proposed Regulations
This is a handout from a program presented by the Financial Products Committee of the D.C. Bar Taxation Section on December 17, 2013. The program was entitled "New Section 871(m) Regulations: The Current State of Play. The program speakers were D. Peter Merkel, Internal Revenue Service, Bill Paul, Covington & Burling LLP and Michael Shulman, Sheaman & Sterling LLP. This is a free pdf download.
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