*Letters

871(m)

Published on:
October 27, 2015

SIFMA provides comments to the Internal Revenue Service (IRS) and the U.S. Department of the Treasury (Treasury) on the January 1, 2016 effective date that applies to longer-term financial instruments under the recently issued final and temporary regulations promulgated under Section 871(m) of the Internal Revenue Code.

See also:

Application of Section 871(m) to Specified Equity-Linked Instruments

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