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§¯§Ñ§Ý§à§Ô§à§Ó§í§Ö §â§Ö§Ü§à§Þ§Ö§ß§Õ§Ñ§è§Ú§Ú IRS 2023-86, 28 §Ú§ð§ß§ñ 2023 §Ô. ¡ª §¦§ã§Ý§Ú §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü §á§à§Õ§Ñ§Ý §ß§Ñ§Ý§à§Ô§à§Ó§å§ð §Õ§Ö§Ü§Ý§Ñ§â§Ñ§è§Ú§ð, §ï§ä§à §ß§Ö §Ù§ß§Ñ§é§Ú§ä, §é§ä§à §à§ß §Õ§à§Ý§Ø§Ö§ß §Ù§Ñ§Ò§í§ä§î §à §ß§Ñ§Ý§à§Ô§Ñ§ç §Õ§à §ã§Ý§Ö§Õ§å§ð§ë§Ö§Ô§à §Ô§à§Õ§Ñ. §´§à, §é§ä§à §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü §Õ§Ö§Ý§Ñ§Ö§ä §ã§Ö§Û§é§Ñ§ã, §Þ§à§Ø§Ö§ä §á§à§Ó§Ý§Ú§ñ§ä§î §ß§Ñ §â§Ñ§Ù§Þ§Ö§â §Ö§Ô§à §Ù§Ñ§Õ§à§Ý§Ø§Ö§ß§ß§à§ã§ä§Ú §á§à §ß§Ñ§Ý§à§Ô§å §Ú§Ý§Ú §ß§Ñ §â§Ñ§Ù§Þ§Ö§â §Ó§à§Ù§Þ§Ö§ë§Ö§ß§Ú§ñ, §Ü§à§ä§à§â§à§Ö §à§ß §Þ§à§Ø§Ö§ä §á§à§Ý§å§é§Ú§ä§î §Ó §ã§Ý§Ö§Õ§å§ð§ë§Ö§Þ §Ô§à§Õ§å.?

§¯§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) 2023-88, 6 §Ú§ð§Ý§ñ 2023 §Ô. ¡ª IRS §ã§ä§â§Ö§Þ§Ú§ä§ã§ñ §à§Ò§ã§Ý§å§Ø§Ú§Ó§Ñ§ä§î §Ó§ã§Ö§ç §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§à§Ó, §á§â§Ö§Õ§à§ã§ä§Ñ§Ó§Ý§ñ§ñ §ß§Ñ§Ý§à§Ô§à§Ó§å§ð §Ú§ß§æ§à§â§Þ§Ñ§è§Ú§ð §Ó §â§Ñ§Ù§Ý§Ú§é§ß§í§ç §æ§à§â§Þ§Ñ§ä§Ñ§ç §Ú §ß§Ñ §â§Ñ§Ù§ß§í§ç §ñ§Ù§í§Ü§Ñ§ç. §£ §â§Ñ§Þ§Ü§Ñ§ç §ï§ä§à§Û §è§Ö§Ý§Ú §¸§Ö§ß§ä§â §Ñ§Ý§î§ä§Ö§â§ß§Ñ§ä§Ú§Ó§ß§í§ç §ã§â§Ö§Õ§ã§ä§Ó §Þ§Ñ§ã§ã§à§Ó§à§Û §Ú§ß§æ§à§â§Þ§Ñ§è§Ú§Ú (§¡§ß§Ô§Ý§Ú§Û§ã§Ü§Ú§Û) IRS §á§â§Ö§Õ§Ý§Ñ§Ô§Ñ§Ö§ä §Õ§à§ã§ä§å§á§ß§í§Ö §á§â§à§Õ§å§Ü§ä§í, §á§à§Þ§à§Ô§Ñ§ð§ë§Ú§Ö §Ý§ð§Õ§ñ§Þ, §Ú§ã§á§à§Ý§î§Ù§å§ð§ë§Ú§Þ §Ó§ã§á§à§Þ§à§Ô§Ñ§ä§Ö§Ý§î§ß§í§Ö §ä§Ö§ç§ß§à§Ý§à§Ô§Ú§Ú, §ä§Ñ§Ü§Ú§Ö §Ü§Ñ§Ü §á§â§à§Ô§â§Ñ§Þ§Þ§í §Õ§Ý§ñ §é§ä§Ö§ß§Ú§ñ §ã §ï§Ü§â§Ñ§ß§Ñ, §à§Ò§ß§à§Ó§Ý§ñ§Ö§Þ§í§Ö §Õ§Ú§ã§á§Ý§Ö§Ú §¢§â§Ñ§Û§Ý§ñ, §á§â§à§Ô§â§Ñ§Þ§Þ§í §Õ§Ý§ñ §å§Ó§Ö§Ý§Ú§é§Ö§ß§Ú§ñ §ï§Ü§â§Ñ§ß§Ñ §Ú §â§Ñ§ã§á§à§Ù§ß§Ñ§Ó§Ñ§ß§Ú§ñ §Ô§à§Ý§à§ã§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§¡ (IRS) 2023-93, 24 §Ú§ð§Ý§ñ 2023 §Ô. ¡ª §±§â§Ö§Õ§á§â§Ú§ñ§ä§Ú§ñ§Þ §Ú §à§â§Ô§Ñ§ß§Ú§Ù§Ñ§è§Ú§ñ§Þ, §à§ã§Ó§à§Ò§à§Ø§Õ§Ö§ß§ß§í§Þ §à§ä §å§á§Ý§Ñ§ä§í §ß§Ñ§Ý§à§Ô§à§Ó, §ã§Ý§Ö§Õ§å§Ö§ä §à§Ò§â§Ñ§ä§Ú§ä§î §Ó§ß§Ú§Þ§Ñ§ß§Ú§Ö §ß§Ñ §á§â§Ú§Ù§ß§Ñ§Ü§Ú, §å§Ü§Ñ§Ù§í§Ó§Ñ§ð§ë§Ú§Ö §ß§Ñ §Ó§Ó§à§Õ§ñ§ë§Ú§Ö §Ó §Ù§Ñ§Ò§Ý§å§Ø§Õ§Ö§ß§Ú§Ö §Ù§Ñ§ñ§Ó§Ý§Ö§ß§Ú§ñ, §Ü§Ñ§ã§Ñ§ð§ë§Ú§Ö§ã§ñ §Ù§Ñ§é§Ö§ä§Ñ §Ù§Ñ §Ù§Ñ§Ü§â§Ö§á§Ý§Ö§ß§Ú§Ö §Ü§Ñ§Õ§â§à§Ó (§¡§ß§Ô§Ý§Ú§Û§ã§Ü§Ú§Û). §®§à§ê§Ö§ß§ß§Ú§Ü§Ú §Ú §ß§Ö§Õ§à§Ò§â§à§ã§à§Ó§Ö§ã§ä§ß§í§Ö §á§â§à§Þ§à§å§ä§Ö§â§í §á§â§à§Õ§à§Ý§Ø§Ñ§ð§ä §Ó§Ö§ã§ä§Ú §Ñ§Ô§â§Ö§ã§ã§Ú§Ó§ß§å§ð §ê§Ú§â§à§Ü§à§Ó§Ö§ë§Ñ§ä§Ö§Ý§î§ß§å§ð §â§Ö§Ü§Ý§Ñ§Þ§å, §á§â§ñ§Þ§í§Ö §á§à§é§ä§à§Ó§í§Ö §â§Ñ§ã§ã§í§Ý§Ü§Ú §Ú §Ú§ß§ä§Ö§â§ß§Ö§ä-§Ñ§Ü§è§Ú§Ú, §á§à§ã§Ó§ñ§ë§Ö§ß§ß§í§Ö §Ù§Ñ§é§Ö§ä§å.

§¯§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) 2023-92, 20 §Ú§ð§Ý§ñ 2023 §Ô. ¡ª §®§ß§à§Ô§Ú§Ö §Ý§ð§Õ§Ú §á§à§á§â§à§ã§Ú§Ý§Ú §á§â§à§Õ§Ý§Ú§ä§î §ã§â§à§Ü §á§à§Õ§Ñ§é§Ú §ß§Ñ§Ý§à§Ô§à§Ó§à§Û §Õ§Ö§Ü§Ý§Ñ§â§Ñ§è§Ú§Ú §á§à§ã§Ý§Ö §à§Ò§í§é§ß§à§Ô§à §Ñ§á§â§Ö§Ý§î§ã§Ü§à§Ô§à §ã§â§à§Ü§Ñ. §µ §ä§Ñ§Ü§Ú§ç §Ù§Ñ§ñ§Ó§Ú§ä§Ö§Ý§Ö§Û §Ö§ã§ä§î §Ó§â§Ö§Þ§ñ §Õ§à 16 §à§Ü§ä§ñ§Ò§â§ñ 2023 §Ô§à§Õ§Ñ, §é§ä§à§Ò§í §Ù§Ñ§á§à§Ý§ß§Ú§ä§î §Ú §á§à§Õ§Ñ§ä§î §ß§Ñ§Ý§à§Ô§à§Ó§å§ð §Õ§Ö§Ü§Ý§Ñ§â§Ñ§è§Ú§ð.

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