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Today the IRS issued a notice providing additional guidance to taxpayers affected by the revised temporary regulations requiring corporations to notify the IRS and their shareholders when they move their headquarters offshore or are acquired by a foreign company. These revised regulations were published today in the Federal Register. The notice provides instructions for certain forms required under the regulations. In addition, the notice extends the January 5, 2004, reporting deadlines to January 12, 2004. The IRS also has issued Form 8806, which must be filed with the IRS by corporations covered by the regulations.
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