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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 2022-65, 27 §Ñ§á§â§Ö§Ý§ñ 2022 §Ô§à§Õ§Ñ - §¬§Ñ§Ø§Õ§í§Û §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü §Ú§Þ§Ö§Ö§ä §â§ñ§Õ §à§ã§ß§à§Ó§ß§í§ç §á§â§Ñ§Ó §á§â§Ú §â§Ñ§Ò§à§ä§Ö §ã IRS, §Ü§à§ä§à§â§í§Ö §Ú§Ù§Ó§Ö§ã§ä§ß§í §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. §°§Õ§ß§Ú§Þ §Ú§Ù §ß§Ú§ç §ñ§Ó§Ý§ñ§Ö§ä§ã§ñ §á§â§Ñ§Ó§à §à§ã§á§à§â§Ú§ä§î §á§à§Ù§Ú§è§Ú§ð §ß§Ñ§Ý§à§Ô§à§Ó§à§Ô§à §å§á§â§Ñ§Ó§Ý§Ö§ß§Ú§ñ §Ú §Ò§í§ä§î §å§ã§Ý§í§ê§Ñ§ß§ß§í§Þ.

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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 2021-81, 8 §Ú§ð§ß§ñ 2021 §Ô. ?¡ª?§¶§Ö§Õ§Ö§â§Ñ§Ý§î§ß§í§Ö §ß§Ñ§Ý§à§Ô§Ú §Ó§í§á§Ý§Ñ§é§Ú§Ó§Ñ§ð§ä§ã§ñ §á§â§Ú §á§à§Ý§å§é§Ö§ß§Ú§Ú §Ù§Ñ§â§Ñ§Ò§à§ä§ß§à§Û §á§Ý§Ñ§ä§í. §¿§ä§à §à§Ù§ß§Ñ§é§Ñ§Ö§ä, §é§ä§à §Ý§ð§Õ§Ú §Õ§à§Ý§Ø§ß§í §á§Ý§Ñ§ä§Ú§ä§î §Ò§à§Ý§î§ê§å§ð §é§Ñ§ã§ä§î §ß§Ñ§Ý§à§Ô§Ñ §Ó §ä§Ö§é§Ö§ß§Ú§Ö §Ô§à§Õ§Ñ, §á§à §Þ§Ö§â§Ö §á§à§Ý§å§é§Ö§ß§Ú§ñ §Õ§à§ç§à§Õ§Ñ. §¿§ä§à §Þ§à§Ø§ß§à §ã§Õ§Ö§Ý§Ñ§ä§î §Ý§Ú§Ò§à §é§Ö§â§Ö§Ù §å§Õ§Ö§â§Ø§Ñ§ß§Ú§Ö, §Ý§Ú§Ò§à §é§Ö§â§Ö§Ù §Ó§í§á§Ý§Ñ§ä§í §â§Ñ§ã§é§Ö§ä§ß§à§Û §ã§å§Þ§Þ§í §ß§Ñ§Ý§à§Ô§Ñ.

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§¯§Ñ§Ý§à§Ô§à§Ó§í§Ö §â§Ö§Ü§à§Þ§Ö§ß§Õ§Ñ§è§Ú§Ú 2023-112, 19 §ã§Ö§ß§ä§ñ§Ò§â§ñ 2023 §Ô. - §ª§Þ§Ú§ä§Ñ§è§Ú§ñ §Þ§à§Ø§Ö§ä §Ò§í§ä§î §ã§Ñ§Þ§à§Û §Ú§ã§Ü§â§Ö§ß§ß§Ö§Û §æ§à§â§Þ§à§Û §Ý§Ö§ã§ä§Ú, §ß§à §Ü§à§Ô§Õ§Ñ §Þ§à§ê§Ö§ß§ß§Ú§Ü§Ú §Ó§í§Õ§Ñ§ð§ä §ã§Ö§Ò§ñ §Ù§Ñ §ß§Ñ§Ý§à§Ô§à§Ó§å§ð §ã§Ý§å§Ø§Ò§å, §ï§ä§à §à§Ù§ß§Ñ§é§Ñ§Ö§ä §á§à§ñ§Ó§Ý§Ö§ß§Ú§Ö §á§â§à§Ò§Ý§Ö§Þ §å §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§à§Ó. §±§à§ç§Ú§ä§Ú§ä§Ö§Ý§Ú §á§Ö§â§ã§à§ß§Ñ§Ý§î§ß§í§ç §Õ§Ñ§ß§ß§í§ç §Þ§à§Ô§å§ä §ã§Ó§ñ§Ù§Ñ§ä§î§ã§ñ §ã §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§Ñ§Þ§Ú §ã §á§à§Þ§à§ë§î§ð §Þ§à§ê§Ö§ß§ß§Ú§é§Ö§ã§Ü§Ú§ç §Ù§Ó§à§ß§Ü§à§Ó, §ï§Ý§Ö§Ü§ä§â§à§ß§ß§í§ç §á§Ú§ã§Ö§Þ, §ä§Ö§Ü§ã§ä§à§Ó§í§ç §ã§à§à§Ò§ë§Ö§ß§Ú§Û §Ú§Ý§Ú §ã§à§à§Ò§ë§Ö§ß§Ú§Û §Ó §ã§à§è§Ú§Ñ§Ý§î§ß§í§ç §ã§Ö§ä§ñ§ç, §Ó§í§Õ§Ñ§Ó§Ñ§ñ §ã§Ö§Ò§ñ §Ù§Ñ §ã§à§ä§â§å§Õ§ß§Ú§Ü§à§Ó IRS. §¯§Ú§Ø§Ö §á§â§Ú§Ó§Ö§Õ§Ö§ß§í §ã§à§Ó§Ö§ä§í, §Ü§à§ä§à§â§í§Ö §á§à§Þ§à§Ô§å§ä §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§Ñ§Þ §à§á§â§Ö§Õ§Ö§Ý§Ú§ä§î, §Ü§à§Ô§Õ§Ñ §ã §ß§Ú§Þ§Ú §ã§Ó§ñ§Ù§í§Ó§Ñ§Ö§ä§ã§ñ IRS.

IR-2023-177, 25 §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 §³§º§¡ §ã§Ö§Ô§à§Õ§ß§ñ §à§Ò§ì§ñ§Ó§Ú§Ý§à §à §á§â§Ö§Õ§à§ã§ä§Ñ§Ó§Ý§Ö§ß§Ú§Ú §ß§Ñ§Ý§à§Ô§à§Ó§í§ç §Ý§î§Ô§à§ä §æ§Ú§Ù§Ú§é§Ö§ã§Ü§Ú§Þ §Ú §ð§â§Ú§Õ§Ú§é§Ö§ã§Ü§Ú§Þ §Ý§Ú§è§Ñ§Þ, §á§à§ã§ä§â§Ñ§Õ§Ñ§Ó§ê§Ú§Þ §à§ä §å§â§Ñ§Ô§Ñ§ß§Ñ ?§­§Ú? §ß§Ñ §Ó§ã§Ö§Û §ä§Ö§â§â§Ú§ä§à§â§Ú§Ú §ê§ä§Ñ§ä§à§Ó §®§ï§ß §Ú §®§Ñ§ã§ã§Ñ§é§å§ã§Ö§ä§ã. §´§Ö§á§Ö§â§î §å §ï§ä§Ú§ç §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§à§Ó §Ö§ã§ä§î §Ó§â§Ö§Þ§ñ §Õ§à 15 §æ§Ö§Ó§â§Ñ§Ý§ñ 2024 §Ô§à§Õ§Ñ, §é§ä§à§Ò§í §á§à§Õ§Ñ§ä§î §â§Ñ§Ù§Ý§Ú§é§ß§í§Ö §æ§Ö§Õ§Ö§â§Ñ§Ý§î§ß§í§Ö §ß§Ñ§Ý§à§Ô§à§Ó§í§Ö §Õ§Ö§Ü§Ý§Ñ§â§Ñ§è§Ú§Ú §Õ§Ý§ñ §æ§Ú§Ù§Ú§é§Ö§ã§Ü§Ú§ç §Ú §ð§â§Ú§Õ§Ú§é§Ö§ã§Ü§Ú§ç §Ý§Ú§è §Ú §á§â§à§Ú§Ù§Ó§Ö§ã§ä§Ú §ß§Ñ§Ý§à§Ô§à§Ó§í§Ö §á§Ý§Ñ§ä§Ö§Ø§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.

§¯§Ñ§Ý§à§Ô§à§Ó§í§Ö §â§Ö§Ü§à§Þ§Ö§ß§Õ§Ñ§è§Ú§Ú 2023-116, 28 §ã§Ö§ß§ä§ñ§Ò§â§ñ 2023 §Ô. ¡ª §¯§Ú§Ü§à§Ô§Õ§Ñ §ß§Ö §â§Ñ§ß§à §ß§Ñ§é§Ú§ß§Ñ§ä§î §á§Ý§Ñ§ß§Ú§â§à§Ó§Ñ§ß§Ú§Ö §Ó§í§ç§à§Õ§Ñ §ß§Ñ §á§Ö§ß§ã§Ú§ð. §ª§ß§Õ§Ú§Ó§Ú§Õ§å§Ñ§Ý§î§ß§í§Ö §á§Ö§ß§ã§Ú§à§ß§ß§í§Ö §ã§é§Ö§ä§Ñ §á§â§Ö§Õ§à§ã§ä§Ñ§Ó§Ý§ñ§ð§ä §Ý§ð§Õ§ñ§Þ §ß§Ñ§Ý§à§Ô§à§Ó§í§Ö §á§â§Ö§Ú§Þ§å§ë§Ö§ã§ä§Ó§Ñ §Õ§Ý§ñ §à§ã§å§ë§Ö§ã§ä§Ó§Ý§Ö§ß§Ú§ñ §Ú§ß§Ó§Ö§ã§ä§Ú§è§Ú§Û, §Ü§à§ä§à§â§í§Ö §Þ§à§Ô§å§ä §à§Ò§Ö§ã§á§Ö§é§Ú§ä§î §æ§Ú§ß§Ñ§ß§ã§à§Ó§å§ð §Ù§Ñ§ë§Ú§ë§Ö§ß§ß§à§ã§ä§î §á§â§Ú §Ó§í§ç§à§Õ§Ö §ß§Ñ §á§Ö§ß§ã§Ú§ð. §¿§ä§Ú §ã§é§Ö§ä§Ñ §Þ§à§Ô§å§ä §ß§Ñ§ç§à§Õ§Ú§ä§î§ã§ñ §Ó §Ò§Ñ§ß§Ü§Ö §Ú§Ý§Ú §Õ§â§å§Ô§à§Þ §æ§Ú§ß§Ñ§ß§ã§à§Ó§à§Þ §å§é§â§Ö§Ø§Õ§Ö§ß§Ú§Ú, §Ü§à§Þ§á§Ñ§ß§Ú§Ú §á§à §ã§ä§â§Ñ§ç§à§Ó§Ñ§ß§Ú§ð §Ø§Ú§Ù§ß§Ú, §á§Ñ§Ö§Ó§à§Þ §Ú§ß§Ó§Ö§ã§ä§Ú§è§Ú§à§ß§ß§à§Þ §æ§à§ß§Õ§Ö §Ú§Ý§Ú §ã §á§â§Ú§Ó§Ý§Ö§é§Ö§ß§Ú§Ö§Þ §Ò§Ú§â§Ø§Ö§Ó§à§Ô§à §Ò§â§à§Ü§Ö§â§Ñ.

§¯§Ñ§Ý§à§Ô§à§Ó§í§Ö §â§Ö§Ü§à§Þ§Ö§ß§Õ§Ñ§è§Ú§Ú IRS 2024-80, 2 §à§Ü§ä§ñ§Ò§â§ñ 2024 §Ô. ¡ª §¥§Ý§ñ §ä§Ö§ç, §Ü§ä§à §Ö§ë§Ö §ß§Ö §á§à§Õ§Ñ§Ý §ß§Ñ§Ý§à§Ô§à§Ó§å§ð §Õ§Ö§Ü§Ý§Ñ§â§Ñ§è§Ú§ð §Ù§Ñ 2023 §Ô§à§Õ, §ß§Ñ §ã§Ñ§Û§ä§Ö IRS.gov §Ö§ã§ä§î §â§Ö§ã§å§â§ã§í, §Ü§à§ä§à§â§í§Ö §á§à§Þ§à§Ô§å§ä §Ú§Þ §á§à§Õ§Ñ§ä§î §Õ§Ö§Ü§Ý§Ñ§â§Ñ§è§Ú§ð §Ó §ï§Ý§Ö§Ü§ä§â§à§ß§ß§à§Þ §Ó§Ú§Õ§Ö, §á§à§Ý§å§é§Ú§ä§î §á§Ö§â§ã§à§ß§Ñ§Ý§Ú§Ù§Ú§â§à§Ó§Ñ§ß§ß§å§ð §Ú§ß§æ§à§â§Þ§Ñ§è§Ú§ð §à §ß§Ñ§Ý§à§Ô§à§Ó§à§Þ §Ñ§Ü§Ü§Ñ§å§ß§ä§Ö §Ú §å§Ù§ß§Ñ§ä§î §ã§ä§Ñ§ä§å§ã §ß§Ñ§Ý§à§Ô§à§Ó§à§Ô§à §Ó§à§Ù§Ó§â§Ñ§ä§Ñ.