Issue Number: N-2023-08

 

Notice 2023-08 provides additional guidance for brokers to comply with the provisions of the final regulations under section 1446(f) that relate to withholding on the transfer of an interest in a publicly traded partnership. The Treasury Department and the Internal Revenue Service intend to issue proposed regulations that would amend the final regulations to implement this additional guidance.

Notice 2023-08 will be in IRB: 2023-2, dated January 9, 2023.