On Sept. 16, 2024, Treasury launched last laws (last regs) underneath Inside Income Code Sections 1014(f) and 6035, which Congress added to the IRC through the Floor Transportation and Veterans Well being Care Selection Enchancment Act of 20151 manner again on July 31, 2015. That legislation took impact the following day—Aug. 1, 2015.2 Momentary and proposed laws (proposed regs) had been issued on March 6, 2016.
