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IRS relief issued for non-delta one products

IRS relief issued for non-delta one products

5 December 2016 9:15pm EST

On 2 December 2016, the IRS released a notice postponing the implementation date for non-delta-one products to 2018 and stating that it will consider the extent to which a taxpayer or withholding agent has made a good faith effort to comply with the regulations in enforcing the regulations for any delta one transaction.

Read the full notice here. 

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2016-12-02_IRS_Notice_2016-76_re_871m.pdf (266.23 KB)

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