Notice 2017-73: Request for Comments on Application of Excise Taxes With Respect to Donor Advised Funds in Certain Situations

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December 4, 2017

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Issue Number: N-2017-73

Inside This Issue

Notice 2017-73 describes approaches that the Department of the Treasury and the Internal Revenue Service are considering to address certain issues regarding donor advised funds of sponsoring organizations and requests comments on those approaches.

Notice 2017-73 will be in IRB 2017-51, dated 12/18/2017.

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