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IRS GuideWire May 22, 2024

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Issue Number:    N-2024-44

Inside This Issue
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*_Notice 2024-44 [ [link removed] ]_* provides guidance for complying with the final regulations with respect to dividend equivalents under IRC sections 871(m), 1441, 1461, and 1473 (collectively referred to as the section 871(m) regulations) in 2025,  2026, and 2027, extending the transition relief provided in Notice 2022-37, 2022-37 I.R.B. 234, for two years.

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