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gov/irb/2020-51_IRS#TD-9926, published on November 30, 2020 (as corrected at 86 FR 13191), contains final regulations (section 1446(f) regulations) relating to the withholding and reporting required under section 1446(f) on transfers of interests in certain partnership interests, which include withholding requirements
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https://www.irs.gov/publications/p519
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https://www.irs.gov/irb/2025-01_IRB
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https://www.irs.gov/node/49746
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https://www.irs.gov/publications/p17
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https://www.irs.gov/instructions/iw7
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