IRS PLR: Certain Income from Securities Lending and Sale-Repurchase Transactions Constitute Qualified Interest Income (IRC §871)

Oct. 6, 2023, 7:55 PM UTC

The IRS has published a private letter ruling on Section 871 regarding substitute interest payments received by the Funds in connection with the securities lending and sale-repurchase transactions constituting qualified interest income as defined in the section. [PLR 202340003]

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