On July 8, 2024, the ABA Sections of Taxation and Real Property, Trust and Estate submitted comments on the proposed regulations under Internal Revenue Code (IRC) §§ 643(i), 679, 6039F, 6048, and 6677 regarding transactions with foreign trusts and information reporting on transactions with foreign trusts and large foreign gifts. Heather Fincher joined fellow members of the Tax Section in substantially contributing to the comments, available here.
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