Court Invalidates IRS Micro-Captive Transactions Notice: Now What?
Withum
APRIL 4, 2022
District Court in Tennessee invalidated IRS Notice 2016-66 (November 2016) , which announced the IRS view that certain micro-captive insurance transactions are transactions of interest (essentially tax shelter transactions) and that they are subject to the special reporting regime applicable to so-called reportable transactions.
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