Peter Rogers

Peter Rogers

Bracewell LLP

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Treasury and IRS Issue Final and Proposed Regulations Expanding Applicable Entities’ Ability to Elect Direct Pay in Connection...

On November 19, 2024, the Treasury Department and the Internal Revenue Service issued final regulations under Internal Revenue Code (Code) Section 761 (the Final Regulations) enabling certain entities to make a direct pay...more

12/3/2024  /  Final Rules , Internal Revenue Code (IRC) , IRS , Proposed Regulation , Tax Exemptions , U.S. Treasury , Unincorporated Associations
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