3, 2017 Page 2 Notice 2016-66: IRS Identifies Certain “Micro-Captive” Transactions as
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2017-66 SECTION 1 PURPOSE The IRS has identified $379,549,691 35 of volume cap to be
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3, 2017 Page 2 Notice 2016-66: IRS Identifies Certain “Micro-Captive” Transactions as
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19-930 Amici Briefwpd - Supreme Court
21, 2017) of Internal Revenue Service Notice 2016-66 (Notice 2016-66) on the
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