N-2022-37: Extension of the Phase-in Period for the Enforcement and Administration of Section 871(m)

Notice 2022-37 announces that Treasury and the IRS intend to amend the section 871(m) regulations to delay the effective/applicability date of certain rules in those final regulations and extends the phase-in period provided in Notice 2020-2, 2020-3 I.R.B. 327, for certain provisions of the section 871(m) regulations.

Notice 2022-37 will be in IRB: 2022-37, dated 9/12/22.

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