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Jul 16, 2024

American Bar Association Section of Taxation Letter with Comments on Regulations Under Sections 643(i), 679, 6039F, 6048, and 6677

The Section of Taxation of the American Bar Association, with significant contributions from Michael Karlin, submitted comments the IRS regarding the proposed regulations for sections 643(i), 679, 6039F, 6048, and 6677 on transactions with foreign trusts and information reporting on transactions with foreign trusts and large foreign gifts. These comments included backgrounds, recommendations, and explanations for said sections.

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