Treasury and the IRS are targeting prearranged ETF Section 351 conversions and custom in-kind redemptions used to bypass capital gains taxes. The IRS is invoking the Economic Substance Doctrine to challenge, audit, and shut down these strategies immediately.
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Treasury and the IRS are targeting prearranged ETF Section 351 conversions and custom in-kind redemptions used to bypass capital gains taxes. The IRS is invoking the Economic Substance Doctrine to challenge, audit, and shut down these strategies immediately.
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