Suppl. Comments to IRS on TEFRA Public Approval Req. (2015)

Supplemental commentary with respect to (i) the temporary regulations governing the “TEFRA” public approval requirement under Section 147(f) of the Internal Revenue Code of 1986 contained in Section 5f.103-2 of the income tax regulations, and (ii) the proposed regulations governing the TEFRA public approval requirement published on September 9, 2008, and corrected on October 8,…