IRS And Treasury Look To Ease Burden Of Fractions Rule
By Jonathan Talansky, King & Spalding LLP · December 14, 2016, 4:10 PM EST
On Nov. 22, the Internal Revenue Service and the Treasury Department issued proposed regulations (REG-136978-12) under the "fractions rule" of Section 514(c)(9)(E) of the Internal Revenue Code of 1986, as amended[1]....
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