News & Analysis as of

Net Investment Income Final Rules

A&O Shearman

Final and Proposed Regulations Under Section 892: Key Developments For Sovereign Investors

A&O Shearman on

On December 15, 2025, the U.S. Treasury Department (the “Treasury”) and the Internal Revenue Service (IRS) issued final regulations under section 892 of the Internal Revenue Code of 1986, as amended (the “Code,” and such...more

McDermott Will & Schulte

Weekly IRS Roundup June 24 – 28, 2019

Presented below is our summary of significant Internal Revenue Service (IRS) guidance and relevant tax matters for the week of June 24 – 28, 2019. June 24, 2019: The IRS updated its frequently asked questions for...more

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