Academic Journal
New Year's Gifts: IRS Issues Final 2023 QI Agreement and Additional Code Sec. 1446(f) Guidance.
| Title: | New Year's Gifts: IRS Issues Final 2023 QI Agreement and Additional Code Sec. 1446(f) Guidance. |
|---|---|
| Authors: | Goldberger, Jared B.1, Barbosa, Bruna2 |
| Source: | International Tax Journal. Mar/Apr2023, Vol. 49 Issue 2, p11-16. 6p. |
| Abstract: | The article explains that the U.S. Internal Revenue Service (IRS) issued Rev. Proc. 2022-43 in December 2022, which provides the final qualified intermediary (QI) agreement. It mentions that the IRS released Notice 2023-8 in December 2022, which provides additional guidance for brokers to comply with certain Code Sec. 1446 requirements that relate to withholding on the transfer of an interest in a publicly traded partnership. |
| Subject Terms: | *Tax reform, *Brokers, *Master limited partnership, United States tax laws |
| Company/Entity: | United States. Internal Revenue Service |
| ISSN: | 00977314 |
| Database: | Business Source Complete |
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