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Just as we were going to press bemoaning the impending January 1, 2013 effective date of the Foreign Account Tax Compliance Act, the Internal Revenue Service and Treasury Department announced an extension of the new provisions’ withholding and reporting requirements
On December 23, 2009, under Revenue Procedure 2010-12, the Internal Revenue Service ("IRS") extended the period of temporary guidance regarding certain stock distributions by publicly-traded real estate investment trusts ("REITs") and regulated investment companies ("RICs"
