IRS Basis-Shifting Rule Poses Notable Reporting Obligations

By Rafael Kariyev, Samuel Krawiecz and Harshil Mehta · February 4, 2025, 5:10 PM EST

As part of a flurry of tax guidance provided by the outgoing Biden administration, on Jan. 10, the IRS and U.S. Department of the Treasury issued final regulations that classify as...

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