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Today’s IRS Guidance

Among guidance issued by the IRS today are:

  • Final regs (T.D. 9327) on disclosure of tax returns and tax return information under § 6103(n)
  • Q&A (Notice 2007-50) on percentage limitations imposed by § 170(b)(1)(E) "qualified conservation contributions" by individuals
  • Guidance (Notice 2007-49) on identifying highly paid covered employees for purposes of § 162(m)(3)

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