These documents are prepared by field attorneys in the Office of Chief Counsel, reviewed by an Associate Office, and subsequently issued to field or service center campus employees of the Internal Revenue Service.
Note: These items cannot be used or cited as precedent.
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- 20211603F — Transaction of Interest – Section 831(b) Micro-Captive Transactions Notice 2016-66 PDF
- 20211603F — Transaction of Interest – Section 831(b) Micro-Captive Transactions Notice 2016-66 PDF
- 20211603F — Transaction of Interest – Section 831(b) Micro-Captive Transactions Notice 2016-66 PDF
- 20211606F — Captive Insurance Arrangement and Notice 2016-66 PDF
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