https://www.irs.gov/pub/irs-drop/n-25-07.pdf
TEMPORARY RELIEF UNDER SECTION 1.1012-1(j)(3)(ii)
So the rule got delayed 1 year?
nostr:npub1qny3tkh0acurzla8x3zy4nhrjz5zd8l9sy9jys09umwng00manysew95gx nostr:npub10atn74wcwh8gahzj3m0cy22fl54tn7wxtkg55spz2e3mpf5hhcrs4602w3 nostr:npub1drlw0wmu9tq37usx4qt3u6u4zj44mrf3zsfa6xhcdyrh3n4wpmgqr4rfg0