The IRS issued temporary and identical proposed regulations on dividend equivalents for purposes of Sec. 871(m) (T.D. 9572; REG-120282-10). The regulations provide guidance to nonresident aliens and ...
There is macaroni and cheese in the refrigerator? Or there are macaroni and cheese in the refrigerator? I wish I’d thought of the question. It’s a great illustration of an interesting quirk in the ...
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