IRS And Treasury Department Propose Microcaptive Transaction Regulations

Mealey's (April 12, 2023, 11:29 AM EDT) -- WASHINGTON, D.C. — Some microcaptive transactions would be "listed transactions” and others would be “transactions of interest,” and both categories would have to be reported to the Internal Revenue Service under proposed regulations issued by the IRS and U.S. Treasury Department....

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