SECTION 5. EFFECT ON OTHER
Internal Revenue Bulletin 2008-6 · 2026-10-03 edition · updated 2026-10-04 · United States
DOCUMENTS
Notice 2001–16 is modified with respect to the types of persons who may be treated as participants in an Intermediary Transaction Tax Shelter under § 1.6011–4(c)(3)(i)(A).
DRAFTING INFORMATION
The principal author of this notice is T. Ian Russell of the Office of Associate Chief Counsel (Corporate). For further information regarding this notice, contact Mr. Russell at (202) 622–7550 (not a toll-free call).
26 CFR 1.61–21: Taxation of fringe benefits. (Also: §§ 61, 280F.)
Rev. Proc. 2008–13
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