Notice 2026-62: Describing Certain Potentially Abusive Investment Fund Tax Strategies

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IRS GuideWire

September 28, 2026

Issue Number: Notice 2026-62

Inside This Issue


Notice 2026-62 describes novel investment fund strategies that purport to produce tax results that may be inconsistent with the purpose and proper application of the relevant federal tax rules.  The notice requests comments and information regarding the transactions described in the notice and similar transactions.

Notice 2026-62 will be in IRB: 2026-43, dated: October 19, 2026.


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