Guidance to Apply Interim Safe Harbors for Purposes of Determining a Taxpayer’s Material Assistance from a Prohibited Foreign Entity; Other Prohibited Foreign Entity Guidance (Notice 2026-15)
🏛 Internal Revenue Service (IRS)IRS-2026-0166
Documents
1
Total comments
79
73 awaiting analysis
Comment status
Open
Last activity
Jul 7, 2026
In this docket
Documents
Rules, notices, and supporting material — the primary rule pinned first.
📄 Primary document
NoticeFeb 12, 2026
Guidance to Apply Interim Safe Harbors for Purposes of Determining a Taxpayer’s Material Assistance from a Prohibited Foreign Entity; Other Prohibited Foreign Entity Guidance (Notice 2026-15)Closed on Mar 31, 2026💬 79 comments · 73 awaiting analysis