ETFs

IRS Targets Abusive Tax Strategies Involving ETFs

IRS Notice 2026-62 warns against abusive ETF tax shelters using IRC § 351 and § 852(b)(6) conversions to defer capital gains and avoid taxes.

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Oct 15, 2026 - 10:00
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IRS Targets Abusive Tax Strategies Involving ETFs
IRS Notice 2026-62 warns against abusive ETF tax shelters using IRC § 351 and § 852(b)(6) conversions to defer capital gains and avoid taxes.
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