{
    "@context": "https://schema.org",
    "@type": "Article",
    "headline": "Treasury and the IRS Release Final and Proposed Regulations on Section 892",
    "url": "https://www.lexblog.com/2026/01/16/treasury-and-the-irs-release-final-and-proposed-regulations-on-section-892/",
    "identifier": {
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        "name": "LexBlog Library record",
        "value": "LEX-WK-7MD3FQRX",
        "url": "https://www.lexblog.com/lib/7MD3FQRX/"
    },
    "datePublished": "2026-01-16T11:33:05-05:00",
    "dateModified": "2026-01-16T09:01:30-05:00",
    "author": {
        "@type": "Person",
        "name": "Jean Bertrand, Richard M. Corn, Robert A. Friedman, Martin T. Hamilton, Christine Harlow, Muhyung (Aaron) Lee, David S. Miller, Amanda H. Nussbaum, Rita N. Halabi, Lylah Paine"
    },
    "sourceOrganization": {
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        "name": "Proskauer Rose LLP"
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    "isPartOf": "Tax Talks",
    "about": "Tax",
    "sourceUrl": "https://www.proskauertaxtalks.com/?p=3454",
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