*Letters

Definition of Taxpayer Under Section 901 of the Internal Revenue Code

Published on:
October 5, 2006

The Securities Industry Association (SIA)* provides comments to the Internal Revenue Service (IRS) on the definition of “taxpayer” under Section 901 of the Internal Revenue Code. SIA shares its concerns relating to the application of the proposal to to agency or nominee arrangements.

*SIFMA is the product of a merger between the Securities Industry Association (SIA) and The Bond Market Association (TBMA) in 2006.

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