IRS Issues Notice on Extension of Temporary Relief Under Sec. 1.1012-1(j)(3)(ii)
April 07, 2026
April 07, 2026
WASHINGTON, April 7 -- The Internal Revenue Service issued the following notice (No. 2026-20) on April 6, 2026, entitled "Extension of Temporary Relief Under Section 1.1012-1(j)(3)(ii)".
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SECTION 1. PURPOSE
This notice extends the temporary relief provided in section 4.02 of Notice 2025-7, 2025-5 I.R.B. 524 (January 27, 2025), for an additional year. Specifically, this notice allows eligible taxpayers to use certain alternative methods for ma . . .
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SECTION 1. PURPOSE
This notice extends the temporary relief provided in section 4.02 of Notice 2025-7, 2025-5 I.R.B. 524 (January 27, 2025), for an additional year. Specifically, this notice allows eligible taxpayers to use certain alternative methods for ma . . .