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Net Investment Income Section 871(m)

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

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