Tag:Transaction of Interest

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United States: ETFs, 351, and other Good Stuff: A Ruling and a Notice

United States: ETFs, 351, and other Good Stuff: A Ruling and a Notice

By: Joel D. Almquist, Edward B. Baer, and Kevin R. Gustafson

Official guidance from the IRS on Monday 28 September 2026, followed through on comments made by IRS and Treasury officials at a meeting of the Wall Street Tax Association (WSTA) back in July.

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