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IRS Prop. Reg.: Comments Submitted on Foreign Pension Funds (IRC §897), Bloomberg Tax

September 05, 2019

Public comments, including those submitted by Morgan Lewis, on Internal Revenue Code Section 897 were released on September 5. The Section 897 proposed regulations are regarding the exception from taxation in the gain or loss of a qualified foreign pension fund attributable to certain interests in US real property. This Bloomberg Tax update links to those recently released comments from Morgan Lewis partner Dan Nelson and other organizations.

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