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IRS GuideWire January 11, 2024
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*Issue Number: * N-2024-19
*Inside This Issue*
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Notice 2024-19 [ [link removed] ] provides relief from certain penalties imposed solely for failure of a partnership with unrealized receivables or inventory items to furnish Part IV of Form 8308, Report of a Sale or Exchange of Certain Partnership Interests, by January 31, 2024, to the transferor and transferee in certain transfers of partnership interests that occurred in calendar year 2023.
Notice 2024-19 will be in IRB: 2024-5, dated 01/29/2024.
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