Irish Revenue has published eBrief No. 105/17 concerning updated guidance on distributions out of certain exempt profits or gains or out of certain relieved income.
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The Revenue Tax and Duty Manuals Parts 06-04-02 (Distributions out of certain exempt profits or gains or out of certain relieved income) and 06-06-01 (Section 154 TCA 1997 - Attribution of Distributions to Accounting Periods) have been updated. Both manuals deal, among other things, with the treatment of certain types of…