IRS Notice: Comment Request on Excess Inclusion Income Taxation, Reporting by REITs, Other Pass-Through Entities (IRC §860E)

Comments requested on Notice 2006-97, which requires certain real estate investment trusts (REITs), regulated investment companies (RICs), partnerships and other entities that have excess inclusion income to disclose the amount and character of such income allocable to their record interest owners, the IRS provided Jan. 9. Comments are due Mar. 11, 2023. [IRS Comment Request, 88 Fed. Reg. __ (Jan. 10, 2023)]

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