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New IRS Memorandum Temporarily Allows Electronic or Digital Signatures for Code Section 83(b) Elections
Thomson Reuters Practical Law Link to more items from this source
[Guidance Overview]
Apr. 21, 2021

"The April 2021 Memo revises an existing IRS memorandum issued on December 28, 2020, which temporarily allowed electronic or digital signatures for certain forms due to concerns relating to in-person contact during the COVID-19 pandemic, but did not extend this relief to Section 83(b) Elections."

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