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On October 21, 2026, the Department of the Treasury and the Internal Revenue Service (the "IRS") published guidance (the "Notice of Withdrawal") partially withdrawing the proposed regulations under section 355 concerning the device prohibition and the active trade or business requirement that were published on July 15, 2016 (REG-134016-15, 81 FR 46004) (the "2016 Proposed Regulations").
On October 21, 2026, the Department of the Treasury and the Internal Revenue Service (the "IRS") published guidance (the "Notice of Withdrawal") partially withdrawing the proposed regulations under section 355 concerning the device prohibition and the active trade or business requirement that were published on July 15, 2016 (REG-134016-15, 81 FR 46004) (the "2016 Proposed Regulations").
As a journalist, you can create a free Muck Rack account to customize your profile, list your contact preferences, and upload a portfolio of your best work.
