Notice 2018-39 extended this temporary
SECTION 5. DRAFTING
Internal Revenue Bulletin 2021-2 · 2026-10-03 edition · updated 2026-10-04 · United States
Sections in this part
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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