New IRS Memo: Supply Chain Disruption ERC Claims
https://www.irs.gov/pub/lanoa/am-2023-005.pdf Overview The recent Generic Legal Advice Memorandum (GLAM) released late last month by Rachel Leisure Levy, Associate Chief Counsel of the IRS, has shed light on a crucial aspect of claiming the Employee Retention Tax Credit (ERC). The memo specifically addresses the topic of “Full or Partial Suspension[s] of the Operation of a Trade …
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