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Corporations TopicsLBI Directive De-coordinating All Issue Papers IRS Resources | Issue Number: 2020-10The IRS Updates FAQ on the QI/WP/WT FAQs PageThe IRS updates FAQ (Q13) on the QI/WP/WT FAQs page under the section, Certifications and Periodic Reviews to provide guidance on how a QI that is not acting as a QDD should take into account the good faith standard described in Notices 2016-76, 2017-42, 2018-72, and 2020-2 with respect to its section 871(m) transactions as an intermediary for purposes of its periodic review. Thank you for subscribing to the Qualified Intermediaries e-mail list, an IRS e-mail service. If you know someone who might want to subscribe to this mailing list, please forward this message to them so they can subscribe. This message was distributed automatically from the Qualified Intermediaries mailing list. Please Do Not Reply To This Message. To subscribe to or unsubscribe from another list, please go to the Main Subscription Page on the IRS.gov web site. |
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