IRS releases final and temporary regulations under sections 901, 909 and 704(b), addressing technical taxpayer rules and tax splitting events

March 2012

Overview

In a rare instance of coordinated tax guidance involving multiple Code sections - section 901, 909 and 704(b) - on February 9, 2012, the Treasury Department and IRS issued final and temporary regulations providing guidance on "technical taxpayer" rules and "splitting events."

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