The IRS today released an advance version of Notice 2018-08 that states the IRS and Treasury Department are suspending the application of new Code section 1446(f) in the case of a disposition of certain publicly traded partnership interests.
New section 1446(f) was added to the Code by the recently enacted tax law. The tax legislation also added new section 864(c)(8).
Notice 2018-08 [PDF 20 KB]:
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