The IRS today issued a release, reporting that changes were made to the final version of Notice 2016-08 as originally publicly released in January 2016 and announcing that the IRS and Treasury intended to amend provisions of the regulations under chapter 3 (sections 1441-1464) and chapter 4 (sections 1471-1474).
Notice 2016-08 provides guidance concerning:
According to today’s IRS transmittal message, the final version of Notice 2016-08—as published in the Internal Revenue Bulletin (February 8, 2016)—includes two changes to the version of the notice that was made publicly available on January 19, 2016.
Read the final version of Notice 2016-08 [PDF 46 KB]
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