N-2024-44: Guidance for complying section 871(m) regulations in 2025-2027

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May 22, 2024

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Issue Number: N-2024-44

Inside This Issue

Notice 2024-44 provides guidance for complying with the final regulations with respect to dividend equivalents under IRC sections 871(m), 1441, 1461, and 1473 (collectively referred to as the section 871(m) regulations) in 2025, 2026, and 2027, extending the transition relief provided in Notice 2022-37, 2022-37 I.R.B. 234, for two years.

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