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IR-2023-196, 23 §à§Ü§ä§ñ§Ò§â§ñ 2023 ¡ª §£ §ã§Ó§ñ§Ù§Ú §ã §ä§â§Ñ§Ô§Ú§é§Ö§ã§Ü§Ú§Þ§Ú §Ü§â§Ú§Ù§Ú§ã§Ñ§Þ§Ú §Ú §ã§ä§Ú§ç§Ú§Û§ß§í§Þ§Ú §Ò§Ö§Õ§ã§ä§Ó§Ú§ñ§Þ§Ú, §á§â§à§Ú§ã§ç§à§Õ§ñ§ë§Ú§Þ§Ú §á§à §Ó§ã§Ö§Þ§å §Þ§Ú§â§å, §Þ§ß§à§Ô§Ú§Ö §à§ä§Ü§Ý§Ú§Ü§Ñ§ð§ä§ã§ñ §ß§Ñ §á§â§Ú§Ù§í§Ó §à§Ü§Ñ§Ù§Ñ§ä§î §á§à§ã§Ú§Ý§î§ß§å§ð §á§à§Þ§à§ë§î. §³§Ö§Ô§à§Õ§ß§ñ §¯§Ñ§Ý§à§Ô§à§Ó§à§Ö §å§á§â§Ñ§Ó§Ý§Ö§ß§Ú§Ö §³§º§¡ §á§â§Ö§Õ§å§á§â§Ö§Õ§Ú§Ý§à §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§à§Ó §à §ä§à§Þ, §é§ä§à §Ú§Þ §ã§Ý§Ö§Õ§å§Ö§ä §à§á§Ñ§ã§Ñ§ä§î§ã§ñ §á§â§Ö§ã§ä§å§á§ß§Ú§Ü§à§Ó, §Ó§í§Þ§à§Ô§Ñ§ð§ë§Ú§ç §á§à§Ø§Ö§â§ä§Ó§à§Ó§Ñ§ß§Ú§ñ §Ú §Ý§à§Ø§ß§à §Ó§í§Õ§Ñ§ð§ë§Ú§ç §ã§Ö§Ò§ñ §Ù§Ñ §Ù§Ñ§Ü§à§ß§ß§í§Ö §Ò§Ý§Ñ§Ô§à§ä§Ó§à§â§Ú§ä§Ö§Ý§î§ß§í§Ö §à§â§Ô§Ñ§ß§Ú§Ù§Ñ§è§Ú§Ú.

IR-2023-179, 27 §ã§Ö§ß§ä§ñ§Ò§â§ñ 2023 §Ô. ¡ª §¯§Ñ§Ý§à§Ô§à§Ó§à§Ö §å§á§â§Ñ§Ó§Ý§Ö§ß§Ú§Ö §ã§Ö§Ô§à§Õ§ß§ñ §ß§Ñ§á§à§Þ§ß§Ú§Ý§à, §é§ä§à §æ§Ö§â§Þ§Ö§â§í §Ú §Ó§Ý§Ñ§Õ§Ö§Ý§î§è§í §â§Ñ§ß§é§à, §Ó§í§ß§å§Ø§Õ§Ö§ß§ß§í§Ö §á§â§à§Õ§Ñ§ä§î §ã§Ü§à§ä §Ú§Ù-§Ù§Ñ §Ù§Ñ§ã§å§ç§Ú, §Þ§à§Ô§å§ä §á§à§Ý§å§é§Ú§ä§î §Õ§à§á§à§Ý§ß§Ú§ä§Ö§Ý§î§ß§í§Û §á§Ö§â§Ú§à§Õ §Ó§â§Ö§Þ§Ö§ß§Ú §Õ§Ý§ñ §Ù§Ñ§Þ§Ö§ß§í §ã§Ü§à§ä§Ñ §Ú §à§ä§ã§â§à§é§Ü§Ú §å§á§Ý§Ñ§ä§í §ß§Ñ§Ý§à§Ô§Ñ §ß§Ñ §á§â§Ú§Ò§í§Ý§î §à§ä §Ó§í§ß§å§Ø§Õ§Ö§ß§ß§à§Û §á§â§à§Õ§Ñ§Ø§Ú.

IR-2024-28, 30 §ñ§ß§Ó§Ñ§â§ñ 2024 §Ô. - §¯§Ñ§Ý§à§Ô§à§Ó§à§Ö §å§á§â§Ñ§Ó§Ý§Ö§ß§Ú§Ö §³§º§¡ §ã§Ö§Ô§à§Õ§ß§ñ §á§â§Ö§Õ§Ý§à§Ø§Ú§Ý§à §Ü§à§ß§ä§â§à§Ý§î§ß§í§Û §ã§á§Ú§ã§à§Ü, §Ü§à§ä§à§â§í§Û §á§à§Þ§à§Ø§Ö§ä §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§Ñ§Þ §á§à§Õ§Ô§à§ä§à§Ó§Ú§ä§î§ã§ñ §Ü §á§à§Õ§Ñ§é§Ö §ß§Ñ§Ý§à§Ô§à§Ó §Ù§Ñ 2023 §Ô§à§Õ §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§ê§Ú §á§â§Ñ§Ó§Ñ §Ó §Ü§Ñ§é§Ö§ã§ä§Ó§Ö §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§Ñ? (TBOR) §ñ§Ó§Ý§ñ§ð§ä§ã§ñ §à§ã§ß§à§Ó§à§á§à§Ý§Ñ§Ô§Ñ§ð§ë§Ú§Þ §Õ§à§Ü§å§Þ§Ö§ß§ä§à§Þ, §à§ã§Ó§Ö§ë§Ñ§ð§ë§Ú§Þ 10 §à§ã§ß§à§Ó§ß§í§ç §á§â§Ñ§Ó §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§à§Ó §Ó §Ú§ç §Ó§Ù§Ñ§Ú§Þ§à§à§ä§ß§à§ê§Ö§ß§Ú§ñ§ç §ã §¯§Ñ§Ý§à§Ô§à§Ó§í§Þ §å§á§â§Ñ§Ó§Ý§Ö§ß§Ú§Ö§Þ §³§º§¡ (IRS). §¯§Ñ§Ý§à§Ô§à§Ó§à§Ö §å§á§â§Ñ§Ó§Ý§Ö§ß§Ú§Ö §³§º§¡ (IRS) §ç§à§ä§Ö§Ý§à §Ò§í, §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 §ã§Ó§à§Ú §á§â§Ñ§Ó§Ñ §Ó §ä§à§Þ §ã§Ý§å§é§Ñ§Ö, §Ö§ã§Ý§Ú §Ú§Þ §ß§Ö§à§Ò§ç§à§Õ§Ú§Þ§à §â§Ñ§Ò§à§ä§Ñ§ä§î §ã §¯§Ñ§Ý§à§Ô§à§Ó§í§Þ §å§á§â§Ñ§Ó§Ý§Ö§ß§Ú§Ö§Þ §³§º§¡ (IRS) §á§à §Ó§à§á§â§à§ã§Ñ§Þ §Ý§Ú§é§ß§à§Ô§à §ß§Ñ§Ý§à§Ô§à§à§Ò§Ý§à§Ø§Ö§ß§Ú§ñ. §¯§Ñ§Ý§à§Ô§à§Ó§à§Ö §å§á§â§Ñ§Ó§Ý§Ö§ß§Ú§Ö §³§º§¡ (IRS) §á§â§à§Õ§à§Ý§Ø§Ñ§Ö§ä §â§Ñ§Ù§ì§ñ§ã§ß§ñ§ä§î §ï§ä§Ú §á§â§Ñ§Ó§Ñ §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§Ñ§Þ §Ó §à§ä§Ü§â§í§ä§í§ç §á§å§Ò§Ý§Ú§Ü§Ñ§è§Ú§ñ§ç. §¯§Ñ§Ý§à§Ô§à§Ó§à§Ö §å§á§â§Ñ§Ó§Ý§Ö§ß§Ú§Ö §³§º§¡ (IRS) §ä§Ñ§Ü§Ø§Ö §â§Ö§Ô§å§Ý§ñ§â§ß§à §ß§Ñ§á§à§Þ§Ú§ß§Ñ§Ö§ä §ã§Ó§à§Ú§Þ §ã§à§ä§â§å§Õ§ß§Ú§Ü§Ñ§Þ §à§Ò §ï§ä§Ú§ç §á§â§Ñ§Ó§Ñ§ç. §¯§Ñ§Ý§à§Ô§à§Ó§à§Ö §å§á§â§Ñ§Ó§Ý§Ö§ß§Ú§Ö §³§º§¡ (IRS) §à§Ø§Ú§Õ§Ñ§Ö§ä, §é§ä§à §ã§à§ä§â§å§Õ§ß§Ú§Ü§Ú §á§à§ß§Ú§Þ§Ñ§ð§ä §á§â§Ñ§Ó§Ñ §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§à§Ó §Ú §á§â§Ú§Þ§Ö§ß§ñ§ð§ä §Ú§ç §á§â§Ú §Ü§Ñ§Ø§Õ§à§Þ §Ó§Ù§Ñ§Ú§Þ§à§Õ§Ö§Û§ã§ä§Ó§Ú§Ú §ã §ß§Ú§Þ§Ú.

?§£§Ñ§ê§Ú §á§â§Ñ§Ó§Ñ §Ó §Ü§Ñ§é§Ö§ã§ä§Ó§Ö §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§Ñ? (TBOR) §ñ§Ó§Ý§ñ§ð§ä§ã§ñ §à§ã§ß§à§Ó§à§á§à§Ý§Ñ§Ô§Ñ§ð§ë§Ú§Þ §Õ§à§Ü§å§Þ§Ö§ß§ä§à§Þ, §à§ã§Ó§Ö§ë§Ñ§ð§ë§Ú§Þ 10 §à§ã§ß§à§Ó§ß§í§ç §á§â§Ñ§Ó §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§à§Ó §Ó §Ú§ç §Ó§Ù§Ñ§Ú§Þ§à§à§ä§ß§à§ê§Ö§ß§Ú§ñ§ç §ã §¯§Ñ§Ý§à§Ô§à§Ó§í§Þ §å§á§â§Ñ§Ó§Ý§Ö§ß§Ú§Ö§Þ §³§º§¡ (IRS). §¯§Ñ§Ý§à§Ô§à§Ó§à§Ö §å§á§â§Ñ§Ó§Ý§Ö§ß§Ú§Ö §³§º§¡ (IRS) §ç§à§ä§Ö§Ý§à §Ò§í, §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 §ã§Ó§à§Ú §á§â§Ñ§Ó§Ñ §Ó §ä§à§Þ §ã§Ý§å§é§Ñ§Ö, §Ö§ã§Ý§Ú §Ú§Þ §ß§Ö§à§Ò§ç§à§Õ§Ú§Þ§à §â§Ñ§Ò§à§ä§Ñ§ä§î §ã §¯§Ñ§Ý§à§Ô§à§Ó§í§Þ §å§á§â§Ñ§Ó§Ý§Ö§ß§Ú§Ö§Þ §³§º§¡ (IRS) §á§à §Ó§à§á§â§à§ã§Ñ§Þ §Ý§Ú§é§ß§à§Ô§à §ß§Ñ§Ý§à§Ô§à§à§Ò§Ý§à§Ø§Ö§ß§Ú§ñ. §¯§Ñ§Ý§à§Ô§à§Ó§à§Ö §å§á§â§Ñ§Ó§Ý§Ö§ß§Ú§Ö §³§º§¡ (IRS) §á§â§à§Õ§à§Ý§Ø§Ñ§Ö§ä §â§Ñ§Ù§ì§ñ§ã§ß§ñ§ä§î §ï§ä§Ú §á§â§Ñ§Ó§Ñ §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§Ñ§Þ §Ó §à§ä§Ü§â§í§ä§í§ç §á§å§Ò§Ý§Ú§Ü§Ñ§è§Ú§ñ§ç. §¯§Ñ§Ý§à§Ô§à§Ó§à§Ö §å§á§â§Ñ§Ó§Ý§Ö§ß§Ú§Ö §³§º§¡ (IRS) §ä§Ñ§Ü§Ø§Ö §â§Ö§Ô§å§Ý§ñ§â§ß§à §ß§Ñ§á§à§Þ§Ú§ß§Ñ§Ö§ä §ã§Ó§à§Ú§Þ §ã§à§ä§â§å§Õ§ß§Ú§Ü§Ñ§Þ §à§Ò §ï§ä§Ú§ç §á§â§Ñ§Ó§Ñ§ç. §¯§Ñ§Ý§à§Ô§à§Ó§à§Ö §å§á§â§Ñ§Ó§Ý§Ö§ß§Ú§Ö §³§º§¡ (IRS) §à§Ø§Ú§Õ§Ñ§Ö§ä, §é§ä§à §ã§à§ä§â§å§Õ§ß§Ú§Ü§Ú §á§à§ß§Ú§Þ§Ñ§ð§ä §á§â§Ñ§Ó§Ñ §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§à§Ó §Ú §á§â§Ú§Þ§Ö§ß§ñ§ð§ä §Ú§ç §á§â§Ú §Ü§Ñ§Ø§Õ§à§Þ §Ó§Ù§Ñ§Ú§Þ§à§Õ§Ö§Û§ã§ä§Ó§Ú§Ú §ã §ß§Ú§Þ§Ú.

?§£§Ñ§ê§Ú §á§â§Ñ§Ó§Ñ §Ó §Ü§Ñ§é§Ö§ã§ä§Ó§Ö §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§Ñ? (TBOR) §ñ§Ó§Ý§ñ§ð§ä§ã§ñ §à§ã§ß§à§Ó§à§á§à§Ý§Ñ§Ô§Ñ§ð§ë§Ú§Þ §Õ§à§Ü§å§Þ§Ö§ß§ä§à§Þ, §à§ã§Ó§Ö§ë§Ñ§ð§ë§Ú§Þ 10 §à§ã§ß§à§Ó§ß§í§ç §á§â§Ñ§Ó §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§à§Ó §Ó §Ú§ç §Ó§Ù§Ñ§Ú§Þ§à§à§ä§ß§à§ê§Ö§ß§Ú§ñ§ç §ã §¯§Ñ§Ý§à§Ô§à§Ó§í§Þ §å§á§â§Ñ§Ó§Ý§Ö§ß§Ú§Ö§Þ §³§º§¡ (IRS). §¯§Ñ§Ý§à§Ô§à§Ó§à§Ö §å§á§â§Ñ§Ó§Ý§Ö§ß§Ú§Ö §³§º§¡ (IRS) §ç§à§ä§Ö§Ý§à §Ò§í, §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 §ã§Ó§à§Ú §á§â§Ñ§Ó§Ñ §Ó §ä§à§Þ §ã§Ý§å§é§Ñ§Ö, §Ö§ã§Ý§Ú §Ú§Þ §ß§Ö§à§Ò§ç§à§Õ§Ú§Þ§à §â§Ñ§Ò§à§ä§Ñ§ä§î §ã §¯§Ñ§Ý§à§Ô§à§Ó§í§Þ §å§á§â§Ñ§Ó§Ý§Ö§ß§Ú§Ö§Þ §³§º§¡ (IRS) §á§à §Ó§à§á§â§à§ã§Ñ§Þ §Ý§Ú§é§ß§à§Ô§à §ß§Ñ§Ý§à§Ô§à§à§Ò§Ý§à§Ø§Ö§ß§Ú§ñ. §¯§Ñ§Ý§à§Ô§à§Ó§à§Ö §å§á§â§Ñ§Ó§Ý§Ö§ß§Ú§Ö §³§º§¡ (IRS) §á§â§à§Õ§à§Ý§Ø§Ñ§Ö§ä §â§Ñ§Ù§ì§ñ§ã§ß§ñ§ä§î §ï§ä§Ú §á§â§Ñ§Ó§Ñ §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§Ñ§Þ §Ó §à§ä§Ü§â§í§ä§í§ç §á§å§Ò§Ý§Ú§Ü§Ñ§è§Ú§ñ§ç. §¯§Ñ§Ý§à§Ô§à§Ó§à§Ö §å§á§â§Ñ§Ó§Ý§Ö§ß§Ú§Ö §³§º§¡ (IRS) §ä§Ñ§Ü§Ø§Ö §â§Ö§Ô§å§Ý§ñ§â§ß§à §ß§Ñ§á§à§Þ§Ú§ß§Ñ§Ö§ä §ã§Ó§à§Ú§Þ §ã§à§ä§â§å§Õ§ß§Ú§Ü§Ñ§Þ §à§Ò §ï§ä§Ú§ç §á§â§Ñ§Ó§Ñ§ç. §¯§Ñ§Ý§à§Ô§à§Ó§à§Ö §å§á§â§Ñ§Ó§Ý§Ö§ß§Ú§Ö §³§º§¡ (IRS) §à§Ø§Ú§Õ§Ñ§Ö§ä, §é§ä§à §ã§à§ä§â§å§Õ§ß§Ú§Ü§Ú §á§à§ß§Ú§Þ§Ñ§ð§ä §á§â§Ñ§Ó§Ñ §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§à§Ó §Ú §á§â§Ú§Þ§Ö§ß§ñ§ð§ä §Ú§ç §á§â§Ú §Ü§Ñ§Ø§Õ§à§Þ §Ó§Ù§Ñ§Ú§Þ§à§Õ§Ö§Û§ã§ä§Ó§Ú§Ú §ã §ß§Ú§Þ§Ú.

?§£§Ñ§ê§Ú §á§â§Ñ§Ó§Ñ §Ó §Ü§Ñ§é§Ö§ã§ä§Ó§Ö §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§Ñ? (TBOR) §ñ§Ó§Ý§ñ§ð§ä§ã§ñ §à§ã§ß§à§Ó§à§á§à§Ý§Ñ§Ô§Ñ§ð§ë§Ú§Þ §Õ§à§Ü§å§Þ§Ö§ß§ä§à§Þ, §à§ã§Ó§Ö§ë§Ñ§ð§ë§Ú§Þ 10 §à§ã§ß§à§Ó§ß§í§ç §á§â§Ñ§Ó §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§à§Ó §Ó §Ú§ç §Ó§Ù§Ñ§Ú§Þ§à§à§ä§ß§à§ê§Ö§ß§Ú§ñ§ç §ã §¯§Ñ§Ý§à§Ô§à§Ó§í§Þ §å§á§â§Ñ§Ó§Ý§Ö§ß§Ú§Ö§Þ §³§º§¡ (IRS). §¯§Ñ§Ý§à§Ô§à§Ó§à§Ö §å§á§â§Ñ§Ó§Ý§Ö§ß§Ú§Ö §³§º§¡ (IRS) §ç§à§ä§Ö§Ý§à §Ò§í, §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 §ã§Ó§à§Ú §á§â§Ñ§Ó§Ñ §Ó §ä§à§Þ §ã§Ý§å§é§Ñ§Ö, §Ö§ã§Ý§Ú §Ú§Þ §ß§Ö§à§Ò§ç§à§Õ§Ú§Þ§à §â§Ñ§Ò§à§ä§Ñ§ä§î §ã §¯§Ñ§Ý§à§Ô§à§Ó§í§Þ §å§á§â§Ñ§Ó§Ý§Ö§ß§Ú§Ö§Þ §³§º§¡ (IRS) §á§à §Ó§à§á§â§à§ã§Ñ§Þ §Ý§Ú§é§ß§à§Ô§à §ß§Ñ§Ý§à§Ô§à§à§Ò§Ý§à§Ø§Ö§ß§Ú§ñ. §¯§Ñ§Ý§à§Ô§à§Ó§à§Ö §å§á§â§Ñ§Ó§Ý§Ö§ß§Ú§Ö §³§º§¡ (IRS) §á§â§à§Õ§à§Ý§Ø§Ñ§Ö§ä §â§Ñ§Ù§ì§ñ§ã§ß§ñ§ä§î §ï§ä§Ú §á§â§Ñ§Ó§Ñ §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§Ñ§Þ §Ó §à§ä§Ü§â§í§ä§í§ç §á§å§Ò§Ý§Ú§Ü§Ñ§è§Ú§ñ§ç. §¯§Ñ§Ý§à§Ô§à§Ó§à§Ö §å§á§â§Ñ§Ó§Ý§Ö§ß§Ú§Ö §³§º§¡ (IRS) §ä§Ñ§Ü§Ø§Ö §â§Ö§Ô§å§Ý§ñ§â§ß§à §ß§Ñ§á§à§Þ§Ú§ß§Ñ§Ö§ä §ã§Ó§à§Ú§Þ §ã§à§ä§â§å§Õ§ß§Ú§Ü§Ñ§Þ §à§Ò §ï§ä§Ú§ç §á§â§Ñ§Ó§Ñ§ç. §¯§Ñ§Ý§à§Ô§à§Ó§à§Ö §å§á§â§Ñ§Ó§Ý§Ö§ß§Ú§Ö §³§º§¡ (IRS) §à§Ø§Ú§Õ§Ñ§Ö§ä, §é§ä§à §ã§à§ä§â§å§Õ§ß§Ú§Ü§Ú §á§à§ß§Ú§Þ§Ñ§ð§ä §á§â§Ñ§Ó§Ñ §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§à§Ó §Ú §á§â§Ú§Þ§Ö§ß§ñ§ð§ä §Ú§ç §á§â§Ú §Ü§Ñ§Ø§Õ§à§Þ §Ó§Ù§Ñ§Ú§Þ§à§Õ§Ö§Û§ã§ä§Ó§Ú§Ú §ã §ß§Ú§Þ§Ú.

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