Notice 2021-39, page 3.
Internal Revenue Bulletin 2021-27 · 2026-10-03 edition · updated 2026-10-04 · United States
Transition penalty relief for taxable years that begin in 2021 with respect to new Schedules K-2 and K-3 required for Forms 1065, U.S. Return of Partnership Income, 1120-S, U.S. Income Tax Return for an S Corporation, and 8865, Return of U.S. Persons With Respect to Certain Foreign Partnerships.
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