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Notice 2018-39 extended this temporary

SECTION 5. DRAFTING

Internal Revenue Bulletin 2021-2 · 2026-10-03 edition · updated 2026-10-04 · United States

INFORMATION

The principal author of this notice is Natalie Payne of the Office of Associate Chief Counsel (Passthroughs & Special Industries). For further information regarding this notice contact Ms. Payne on (202) 317-6855 (not a toll-free number).

January 11, 2021 320 Bulletin No. 2021–2

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▸Contents — Internal Revenue Bulletin 2021-2

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