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§¯§Ñ§Ý§à§Ô§à§Ó§í§Ö §â§Ö§Ü§à§Þ§Ö§ß§Õ§Ñ§è§Ú§Ú §Ó §ã§Ó§ñ§Ù§Ú §ã §á§Ñ§ß§Õ§Ö§Þ§Ú§Ö§Û COVID 2022-167, 1 §ß§à§ñ§Ò§â§ñ 2022 §Ô. - §¯§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§Ñ§Þ, §á§â§à§Ø§Ú§Ó§Ñ§ð§ë§Ú§Þ §Ó §â§Ñ§Û§à§ß§Ñ§ç, §ß§Ñ §Ü§à§ä§à§â§í§Ö §â§Ñ§ã§á§â§à§ã§ä§â§Ñ§ß§ñ§Ö§ä§ã§ñ §Õ§Ö§Û§ã§ä§Ó§Ú§Ö §ß§Ö§Ü§à§ä§à§â§í§ç §Õ§Ö§Ü§Ý§Ñ§â§Ñ§è§Ú§Û §à §ã§ä§Ú§ç§Ú§Û§ß§í§ç §Ò§Ö§Õ§ã§ä§Ó§Ú§ñ§ç §¶§Ö§Õ§Ö§â§Ñ§Ý§î§ß§à§Ô§à §Ñ§Ô§Ö§ß§ä§ã§ä§Ó§Ñ §á§à §Ý§Ú§Ü§Ó§Ú§Õ§Ñ§è§Ú§Ú §á§à§ã§Ý§Ö§Õ§ã§ä§Ó§Ú§Û §é§â§Ö§Ù§Ó§í§é§Ñ§Û§ß§í§ç §ã§Ú§ä§å§Ñ§è§Ú§Û (FEMA), §å§Ó§Ö§Ý§Ú§é§Ö§ß §ã§â§à§Ü §á§à§Õ§Ñ§é§Ú §Õ§Ö§Ü§Ý§Ñ§â§Ñ§è§Ú§Û, §ã §ä§Ö§Þ §é§ä§à§Ò§í §á§à§Ý§å§é§Ú§ä§î §á§â§Ñ§Ó§à §ß§Ñ §à§ã§Ó§à§Ò§à§Ø§Õ§Ö§ß§Ú§Ö §à§ä §ê§ä§â§Ñ§æ§à§Ó §Ó §ã§à§à§ä§Ó§Ö§ä§ã§ä§Ó§Ú§Ú §ã §µ§Ó§Ö§Õ§à§Þ§Ý§Ö§ß§Ú§Ö§Þ 2022-36 (§¡§ß§Ô§Ý§Ú§Û§ã§Ü§Ú§Û) §Õ§Ý§ñ §ß§Ñ§Ý§à§Ô§à§Ó§í§ç §Õ§Ö§Ü§Ý§Ñ§â§Ñ§è§Ú§Û §Ù§Ñ 2019 §Ú 2020 §Ô§à§Õ§í.

§¯§Ñ§Ý§à§Ô§à§Ó§í§Ö §â§Ö§Ü§à§Þ§Ö§ß§Õ§Ñ§è§Ú§Ú IRS 2022-169, 3 §ß§à§ñ§Ò§â§ñ 2022 §Ô. - §³§à§Ô§Ý§Ñ§ã§ß§à , §Ù§Ñ§Ü§à§ß§å, §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§Ú §á§â§Ú §Ó§Ù§Ñ§Ú§Þ§à§Õ§Ö§Û§ã§ä§Ó§Ú§Ú §ã §¯§Ñ§Ý§à§Ô§à§Ó§í§Þ §å§á§â§Ñ§Ó§Ý§Ö§ß§Ú§Ö§Þ §Ú§Þ§Ö§ð§ä §á§â§Ñ§Ó§à §ß§Ñ §à§Ü§à§ß§é§Ñ§ä§Ö§Ý§î§ß§à§ã§ä§î §ã§å§Õ§Ö§Ò§ß§í§ç §â§Ö§ê§Ö§ß§Ú§Û. §¿§ä§à §á§â§Ñ§Ó§à §Ó§ã§ä§å§á§Ñ§Ö§ä §Ó §ã§Ú§Ý§å §Õ§Ý§ñ §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§à§Ó, §á§â§à§ç§à§Õ§ñ§ë§Ú§ç §é§Ö§â§Ö§Ù §Ñ§å§Õ§Ú§ä: §à§ß§Ú §Ó§á§â§Ñ§Ó§Ö §Ù§ß§Ñ§ä§î, §Ü§à§Ô§Õ§Ñ §ß§Ñ§Ý§à§Ô§à§Ó§Ñ§ñ §ã§Ý§å§Ø§Ò§Ñ §Ù§Ñ§Ü§à§ß§é§Ú§ä §á§â§à§Ó§Ö§â§Ü§å.

§¯§Ñ§Ý§à§Ô§à§Ó§Ñ§ñ §â§Ö§Ü§à§Þ§Ö§ß§Õ§Ñ§è§Ú§ñ 2022-188, 8 §Õ§Ö§Ü§Ñ§Ò§â§ñ 2022 §Ô§à§Õ§Ñ ¡ª §¬§à§Ô§Õ§Ñ §Ý§ð§Õ§Ú §Ø§Ö§ß§ñ§ä§ã§ñ, §Ú§ç §ß§Ñ§Ý§à§Ô§à§Ó§Ñ§ñ §ã§Ú§ä§å§Ñ§è§Ú§ñ §Ù§Ñ§é§Ñ§ã§ä§å§ð §Þ§Ö§ß§ñ§Ö§ä§ã§ñ. §³§Ö§Þ§Ö§Û§ß§à§Ö §á§à§Ý§à§Ø§Ö§ß§Ú§Ö §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§Ñ §á§à §ã§à§ã§ä§à§ñ§ß§Ú§ð §ß§Ñ 31 §Õ§Ö§Ü§Ñ§Ò§â§ñ §à§á§â§Ö§Õ§Ö§Ý§ñ§Ö§ä §Ö§Ô§à §Ó§Ñ§â§Ú§Ñ§ß§ä §å§á§Ý§Ñ§ä§í §ß§Ñ§Ý§à§Ô§à§Ó §ß§Ñ §Ó§Ö§ã§î §Ô§à§Õ, §ß§à §ï§ä§à §ß§Ö §Ó§ã§Ö, §é§ä§à §ß§å§Ø§ß§à §Ù§ß§Ñ§ä§î §Þ§à§Ý§à§Õ§à§Ø§Ö§ß§Ñ§Þ.

§¯§Ñ§Ý§à§Ô§à§Ó§í§Ö §â§Ö§Ü§à§Þ§Ö§ß§Õ§Ñ§è§Ú§Ú §¯§Ñ§Ý§à§Ô§à§Ó§à§Ô§à §å§á§â§Ñ§Ó§Ý§Ö§ß§Ú§ñ §³§º§¡ (IRS) 2023-01, 3 §ñ§ß§Ó§Ñ§â§ñ 2023 §Ô. ¡ª §±§à §Ù§Ñ§Ü§à§ß§å §Ó§ã§Ö §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§Ú §Ú§Þ§Ö§ð§ä §æ§å§ß§Õ§Ñ§Þ§Ö§ß§ä§Ñ§Ý§î§ß§í§Ö §á§â§Ñ§Ó§Ñ §á§â§Ú §Ó§Ù§Ñ§Ú§Þ§à§Õ§Ö§Û§ã§ä§Ó§Ú§Ú §ã IRS. §¿§ä§Ú §á§â§Ñ§Ó§Ñ §Õ§Ö§Û§ã§ä§Ó§å§ð§ä §Ó §ä§Ö§é§Ö§ß§Ú§Ö §Ó§ã§Ö§Ô§à §Ô§à§Õ§Ñ, §Ñ §ß§Ö §ä§à§Ý§î§Ü§à §Ó §ã§Ö§Ù§à§ß §á§à§Õ§Ñ§é§Ú §ß§Ñ§Ý§à§Ô§à§Ó§í§ç §Õ§Ö§Ü§Ý§Ñ§â§Ñ§è§Ú§Û.

§¯§Ñ§Ý§à§Ô§à§Ó§í§Ö §â§Ö§Ü§à§Þ§Ö§ß§Õ§Ñ§è§Ú§Ú §¯§Ñ§Ý§à§Ô§à§Ó§à§Ô§à §å§á§â§Ñ§Ó§Ý§Ö§ß§Ú§ñ §³§º§¡ (IRS) 2023-02, 9 §ñ§ß§Ó§Ñ§â§ñ 2023 §Ô. ¡ª §³§Ö§Ù§à§ß §á§à§Õ§Ñ§é§Ú §ß§Ñ§Ý§à§Ô§à§Ó§í§ç §Õ§Ö§Ü§Ý§Ñ§â§Ñ§è§Ú§Û - §á§à§á§å§Ý§ñ§â§ß§à§Ö §Ó§â§Ö§Þ§ñ §Õ§Ý§ñ §Þ§à§ê§Ö§ß§ß§Ú§Ü§à§Ó, §Ü§à§ä§à§â§í§Ö §Ù§Ó§à§ß§ñ§ä §Ú §á§í§ä§Ñ§ð§ä§ã§ñ §à§Ò§Þ§Ñ§ß§å§ä§î §ß§Ú§é§Ö§Ô§à §ß§Ö §á§à§Õ§à§Ù§â§Ö§Ó§Ñ§ð§ë§Ú§ç §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§à§Ó. §¿§ä§Ú §Ó§à§â§í §é§Ñ§ã§ä§à §Õ§Ö§Ý§Ñ§ð§ä §å§Ô§â§à§Ø§Ñ§ð§ë§Ú§Ö §Ú§Ý§Ú §ä§â§Ö§Ó§à§Ø§ß§í§Ö §Ù§Ó§à§ß§Ü§Ú, §Ó§í§Õ§Ñ§Ó§Ñ§ñ §ã§Ö§Ò§ñ §Ù§Ñ §ß§Ñ§Ý§à§Ô§à§Ó§à§Ö §å§á§â§Ñ§Ó§Ý§Ö§ß§Ú§Ö, §é§ä§à§Ò§í §á§à§á§í§ä§Ñ§ä§î§ã§ñ §å§Ü§â§Ñ§ã§ä§î §Õ§Ö§ß§î§Ô§Ú §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§à§Ó §Ú§Ý§Ú §Ý§Ú§é§ß§å§ð §Ú§ß§æ§à§â§Þ§Ñ§è§Ú§ð.

§¯§Ñ§Ý§à§Ô§à§Ó§í§Ö §â§Ö§Ü§à§Þ§Ö§ß§Õ§Ñ§è§Ú§Ú §¯§Ñ§Ý§à§Ô§à§Ó§à§Ô§à §å§á§â§Ñ§Ó§Ý§Ö§ß§Ú§ñ §³§º§¡ 2022-154, 6 §à§Ü§ä§ñ§Ò§â§ñ 2022 §Ô. ¡ª §¯§Ñ§Ý§à§Ô§à§Ó§Ñ§ñ §ã§á§â§Ñ§Ó§Ö§Õ§Ý§Ú§Ó§à§ã§ä§î §à§Ù§ß§Ñ§é§Ñ§Ö§ä, §é§ä§à §ß§Ñ§Ý§à§Ô§à§Ó§Ñ§ñ §ã§Ú§ã§ä§Ö§Þ§Ñ §ã§á§â§Ñ§Ó§Ö§Õ§Ý§Ú§Ó§Ñ §Õ§Ý§ñ §Ó§ã§Ö§ç §Ô§â§Ñ§Ø§Õ§Ñ§ß. §¿§ä§à §ß§Ö §á§â§à§ã§ä§à §Ü§à§ß§è§Ö§á§è§Ú§ñ - §ï§ä§à §Ù§Ñ§Ü§à§ß. §±§â§Ñ§Ó§à §ß§Ñ §ã§á§â§Ñ§Ó§Ö§Õ§Ý§Ú§Ó§å§ð §ß§Ñ§Ý§à§Ô§à§Ó§å§ð §ã§Ú§ã§ä§Ö§Þ§å §ñ§Ó§Ý§ñ§Ö§ä§ã§ñ §à§Õ§ß§Ú§Þ §Ú§Ù 10 §á§â§Ñ§Ó §Ó §¢§Ú§Ý§Ý§Ö §à §á§â§Ñ§Ó§Ñ§ç §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§à§Ó, §Ó §Ü§à§ä§à§â§à§Þ §é§Ö§ä§Ü§à §Ú§Ù§Ý§à§Ø§Ö§ß§í §à§ã§ß§à§Ó§ß§í§Ö §á§â§Ñ§Ó§Ñ §Ü§Ñ§Ø§Õ§à§Ô§à §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§Ñ.

§¯§Ñ§Ý§à§Ô§à§Ó§í§Ö §â§Ö§Ü§à§Þ§Ö§ß§Õ§Ñ§è§Ú§Ú §¯§Ñ§Ý§à§Ô§à§Ó§à§Ô§à §å§á§â§Ñ§Ó§Ý§Ö§ß§Ú§ñ §³§º§¡ 2022-153, 5 §à§Ü§ä§ñ§Ò§â§ñ 2022 §Ô. - §°§ß§Ý§Ñ§Û§ß-§å§é§Ö§ä§ß§Ñ§ñ §Ù§Ñ§á§Ú§ã§î IRS §á§à§Ù§Ó§à§Ý§ñ§Ö§ä §Ý§ð§Õ§ñ§Þ §Ý§Ö§Ô§Ü§à §Ú §Ò§í§ã§ä§â§à §á§à§Ý§å§é§Ñ§ä§î §ß§Ö§à§Ò§ç§à§Õ§Ú§Þ§å§ð §Ú§Þ §Ú§ß§æ§à§â§Þ§Ñ§è§Ú§ð §à §ß§Ñ§Ý§à§Ô§à§Ó§à§Þ §á§Ý§Ñ§ß§Ú§â§à§Ó§Ñ§ß§Ú§Ú. §³ §ä§à§Û §Ø§Ö §Ý§Ö§Ô§Ü§à§ã§ä§î§ð, §é§ä§à §Ú §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§Ú §á§â§Ú §à§ß§Ý§Ñ§Û§ß-§Ò§Ñ§ß§Ü§Ú§ß§Ô§Ö §Ú§Ý§Ú §à§æ§à§â§Þ§Ý§Ö§ß§Ú§Ú §Ù§Ñ§Ü§Ñ§Ù§Ñ §ß§Ñ §á§à§Ü§å§á§Ü§å §Ó §ª§ß§ä§Ö§â§ß§Ö§ä§Ö, §à§ß§Ú §Þ§à§Ô§å§ä §Ó§à§Û§ä§Ú §Ó §ã§Ú§ã§ä§Ö§Þ§å §Ú §á§à§Ý§å§é§Ú§ä§î §ã§Ñ§Þ§å§ð §ã§Ó§Ö§Ø§å§ð §Ú§ß§æ§à§â§Þ§Ñ§è§Ú§ð §à§Ò §Ú§ã§ä§à§â§Ú§Ú §ã§Ó§à§Ú§ç §á§Ý§Ñ§ä§Ö§Ø§Ö§Û, §Ò§Ñ§Ý§Ñ§ß§ã§Ö §Ú §Þ§ß§à§Ô§à§Þ §Õ§â§å§Ô§à§Þ.

§²§Ö§Ü§à§Þ§Ö§ß§Õ§Ñ§è§Ú§Ú §¯§Ñ§Ý§à§Ô§à§Ó§à§Ô§à §å§á§â§Ñ§Ó§Ý§Ö§ß§Ú§ñ §³§º§¡ 2022-174, 14 §ß§à§ñ§Ò§â§ñ 2022 §Ô. ¡ª §³§à§Ô§Ý§Ñ§ã§ß§à §Ù§Ñ§Ü§à§ß§å, §Ó§ã§Ö §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§Ú §Ú§Þ§Ö§ð§ä §à§ã§ß§à§Ó§ß§í§Ö §á§â§Ñ§Ó§Ñ §á§â§Ú §Ó§Ù§Ñ§Ú§Þ§à§Õ§Ö§Û§ã§ä§Ó§Ú§Ú §ã §ß§Ñ§Ý§à§Ô§à§Ó§í§Þ §å§á§â§Ñ§Ó§Ý§Ö§ß§Ú§Ö§Þ. §£§Ñ§Ø§ß§à, §é§ä§à§Ò§í §Ó§ã§Ö §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§Ú §Ù§ß§Ñ§Ý§Ú §Ú §á§à§ß§Ú§Þ§Ñ§Ý§Ú §ã§Ó§à§Ú §á§â§Ñ§Ó§Ñ. §£§Ñ§ê§Ú §á§â§Ñ§Ó§Ñ §Ü§Ñ§Ü §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§Ñ §á§â§Ö§Õ§ã§ä§Ñ§Ó§Ý§Ö§ß§í §Ó 10 §Ü§Ñ§ä§Ö§Ô§à§â§Ú§ñ§ç.

§¯§Ñ§Ý§à§Ô§à§Ó§í§Ö §â§Ö§Ü§à§Þ§Ö§ß§Õ§Ñ§è§Ú§Ú IRS 2022-80, 24 §Þ§Ñ§ñ 2022 §Ô. ¡ª §±§à§ã§Ý§Ö §ã§ä§Ú§ç§Ú§Û§ß§à§Ô§à §Ò§Ö§Õ§ã§ä§Ó§Ú§ñ §æ§Ú§ß§Ñ§ß§ã§à§Ó§í§Ö, §ã§ä§â§Ñ§ç§à§Ó§í§Ö, §Þ§Ö§Õ§Ú§è§Ú§ß§ã§Ü§Ú§Ö §Ú §Õ§â§å§Ô§Ú§Ö §Õ§à§Ü§å§Þ§Ö§ß§ä§í §Þ§à§Ô§å§ä §à§Ü§Ñ§Ù§Ñ§ä§î§ã§ñ §Ü§â§Ñ§Û§ß§Ö §Ó§Ñ§Ø§ß§í§Þ§Ú §Õ§Ý§ñ §ß§Ñ§é§Ñ§Ý§Ñ §á§â§à§è§Ö§Õ§å§â§í §Ó§à§ã§ã§ä§Ñ§ß§à§Ó§Ý§Ö§ß§Ú§ñ. §£§à§ä §ß§Ö§Ü§à§ä§à§â§í§Ö §Ó§Ö§ë§Ú, §Ü§à§ä§à§â§í§Ö §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§Ú §Þ§à§Ô§å§ä §ã§Õ§Ö§Ý§Ñ§ä§î, §é§ä§à§Ò§í §Ù§Ñ§ë§Ú§ä§Ú§ä§î §ã§Ó§à§ð §æ§Ú§ß§Ñ§ß§ã§à§Ó§å§ð §Ò§Ö§Ù§à§á§Ñ§ã§ß§à§ã§ä§î §Ó §ã§Ú§ä§å§Ñ§è§Ú§Ú §ã§ä§Ú§ç§Ú§Û§ß§à§Ô§à §Ò§Ö§Õ§ã§ä§Ó§Ú§ñ.

§¯§Ñ§Ý§à§Ô§à§Ó§í§Ö §â§Ö§Ü§à§Þ§Ö§ß§Õ§Ñ§è§Ú§Ú IRS 2022-82, 26 §Þ§Ñ§ñ 2022 §Ô. ¡ª §¯§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§Ú §Ú§Þ§Ö§ð§ä §á§â§Ñ§Ó§à §ß§Ñ §Ñ§á§Ö§Ý§Ý§ñ§è§Ú§ð §â§Ö§ê§Ö§ß§Ú§ñ §¯§Ñ§Ý§à§Ô§à§Ó§à§Ô§à §å§á§â§Ñ§Ó§Ý§Ö§ß§Ú§ñ §³§º§¡ (IRS) §Ó §ß§Ö§Ù§Ñ§Ó§Ú§ã§Ú§Þ§à§Þ §ã§å§Õ§Ö. §¿§ä§à §à§Õ§ß§à §Ú§Ù §Õ§Ö§ã§ñ§ä§Ú §à§ã§ß§à§Ó§ß§í§ç §á§â§Ñ§Ó, §Ú§Ù§Ó§Ö§ã§ä§ß§í§ç §á§à§Õ §à§Ò§ë§Ú§Þ §ß§Ñ§Ù§Ó§Ñ§ß§Ú§Ö§Þ §¢§Ú§Ý§Ý§î §à §á§â§Ñ§Ó§Ñ§ç §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§Ñ, §Ü§à§ä§à§â§í§Ö §Ú§Þ§Ö§ð§ä §Ó§ã§Ö §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§Ú §á§â§Ú §â§Ñ§Ò§à§ä§Ö §ã IRS.