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The Bloomberg BNA Federal Tax Blog is a forum for practitioners and Bloomberg BNA editors to share ideas, raise issues, and network with colleagues about federal tax topics. The ideas presented here are those of individuals and Bloomberg BNA bears no responsibility for the appropriateness or accuracy of the communications between group members.

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Archive : June 2012

June 1, 2012

IRS Seeks to Narrow Definition of Substantial Risk of Forfeiture

The IRS has issued proposed regulations that would make it more difficult to defer taxation on restricted property that is subject to conditions unrelated to the performance of future services.