N-2015-82: Increase in De Minimis Safe Harbor Limit for Taxpayers Without an Applicable Financial Statement

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November 24, 2015

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Issue Number: N-2015-82

Inside This Issue

Notice 2015-82 increases the de minimis safe harbor limit provided in § 1.263(a)-1(f)(1)(ii)(D) of the Income Tax Regulations for a taxpayer without an applicable financial statement (“AFS”) from $500 to $2,500.

Notice 2015-82 will be published in Internal Revenue Bulletin 2015-50 on Dec. 14, 2015.

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