N-2023-08: Additional Guidance Related to Transfers of Publicly Traded Partnership Interests under Section 1446(f)

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December 21, 2022

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Issue Number: N-2023-08

Inside This Issue

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.

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