The AICPA sent a comment letter to the Treasury and IRS providing recommendations to modify and simplify the “determine and document” requirement in Notice 2025-75 by either eliminating or significantly paring back the documentation requirement or alternatively adopting a per se rule or safe harbor.
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AICPA Comment Letter on Notice 2025-75, Transition Rule for Applying Section 951(a)(2)(B)
Feb 04, 2026 · 211.6 KB Download
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Download the AICPA Comment Letter on Notice 2025-75, Transition Rule for Applying Section 951(a)(2)(B)
File name: AICPA Notice 2025-75 Comment Letter.pdf
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