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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 2025-24, 10 §Ñ§á§â§Ö§Ý§ñ 2025 §Ô. ¡ª §±§à§ã§Ý§Ö§Õ§ß§Ú§Û §ã§â§à§Ü §å§á§Ý§Ñ§ä§í §ß§Ñ§Ý§à§Ô§à§Ó - 15 §Ñ§á§â§Ö§Ý§ñ §å§Ø§Ö §ß§Ö §Ù§Ñ §Ô§à§â§Ñ§Þ§Ú, §ß§à §å §Ý§ð§Õ§Ö§Û §Ö§ë§Ö §Ö§ã§ä§î §Ó§â§Ö§Þ§ñ §á§à§Õ§Ñ§ä§î §æ§Ö§Õ§Ö§â§Ñ§Ý§î§ß§å§ð §ß§Ñ§Ý§à§Ô§à§Ó§å§ð §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 §Ú §Ù§Ñ§á§â§à§ã§Ú§ä§î §á§à§Ý§å§é§Ö§ß§Ú§Ö §Ó§à§Ù§Ó§â§Ñ§ä§Ñ §Þ§Ö§ä§à§Õ§à§Þ §á§â§ñ§Þ§à§Ô§à §Ù§Ñ§é§Ú§ã§Ý§Ö§ß§Ú§ñ.

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IR-2024-304, 4 §Õ§Ö§Ü§Ñ§Ò§â§ñ 2024 §Ô. ¡ª §¯§Ñ§Ý§à§Ô§à§Ó§à§Ö §å§á§â§Ñ§Ó§Ý§Ö§ß§Ú§Ö §³§º§¡ (IRS) §ã§Ö§Ô§à§Õ§ß§ñ §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 §ß§Ñ§Ý§à§Ô§à§Ó§í§ç §Þ§Ñ§ç§Ú§ß§Ñ§è§Ú§ñ§ç, §á§â§Ö§Õ§á§à§Ý§Ñ§Ô§Ñ§ð§ë§Ú§ç §á§Ö§â§Ö§Õ§Ñ§é§å §Ó §Õ§Ñ§â §Õ§à§Ý§Ö§Û §ã§à§Ò§ã§ä§Ó§Ö§ß§ß§à§ã§ä§Ú §Ó §Ü§à§Þ§á§Ñ§ß§Ú§ñ§ç §ã §à§Ô§â§Ñ§ß§Ú§é§Ö§ß§ß§í§Þ §Ü§à§Ý§Ú§é§Ö§ã§ä§Ó§à§Þ §Ó§Ý§Ñ§Õ§Ö§Ý§î§è§Ö§Ó. §´§Ñ§Ü§Ú§Ö §Þ§Ñ§ç§Ú§ß§Ñ§è§Ú§Ú §Ú§ß§à§Ô§Õ§Ñ §â§Ö§Ü§Ý§Ñ§Þ§Ú§â§å§ð§ä§ã§ñ §Ü§Ñ§Ü ?§Ò§Ý§Ñ§Ô§à§ä§Ó§à§â§Ú§ä§Ö§Ý§î§ß§í§Ö §à§Ò§ë§Ö§ã§ä§Ó§Ñ §ã §à§Ô§â§Ñ§ß§Ú§é§Ö§ß§ß§à§Û §à§ä§Ó§Ö§ä§ã§ä§Ó§Ö§ß§ß§à§ã§ä§î§ð (§°§°§°)?.

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§¯§Ñ§Ý§à§Ô§à§Ó§í§Ö §â§Ö§Ü§à§Þ§Ö§ß§Õ§Ñ§è§Ú§Ú IRS2023-28, 6 §Þ§Ñ§â§ä§Ñ 2023 §Ô. - §µ §Ü§Ñ§Ø§Õ§à§Ô§à, §Ü§à§Þ§å §ß§Ö§à§Ò§ç§à§Õ§Ú§Þ§à §à§á§Ý§Ñ§ä§Ú§ä§î §æ§Ö§Õ§Ö§â§Ñ§Ý§î§ß§í§Û §ß§Ñ§Ý§à§Ô§à§Ó§í§Û §ã§é§Ö§ä, §Ö§ã§ä§î §ß§Ö§ã§Ü§à§Ý§î§Ü§à §ã§á§à§ã§à§Ò§à§Ó §Ò§í§ã§ä§â§à §Ú §Ò§Ö§Ù§à§á§Ñ§ã§ß§à §à§ä§á§â§Ñ§Ó§Ú§ä§î §á§Ý§Ñ§ä§Ö§Ø §Ó §¯§Ñ§Ý§à§Ô§à§Ó§à§Ö §å§á§â§Ñ§Ó§Ý§Ö§ß§Ú§Ö §³§º§¡. §©§ß§Ñ§ß§Ú§Ö §Ó§à§Ù§Þ§à§Ø§ß§à§ã§ä§Ö§Û §à§ã§å§ë§Ö§ã§ä§Ó§Ý§Ö§ß§Ú§ñ §á§Ý§Ñ§ä§Ö§Ø§Ö§Û §á§à§Þ§à§Ô§Ñ§Ö§ä §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§Ñ§Þ §Ó§í§á§à§Ý§ß§ñ§ä§î §ã§Ó§à§Ú §ß§Ñ§Ý§à§Ô§à§Ó§í§Ö §à§Ò§ñ§Ù§Ñ§ä§Ö§Ý§î§ã§ä§Ó§Ñ.

IR-2023-35, 1 §Þ§Ñ§â§ä§Ñ 2023 §Ô. - §¯§Ñ§Ý§à§Ô§à§Ó§à§Ö §å§á§â§Ñ§Ó§Ý§Ö§ß§Ú§Ö §³§º§¡ §ß§Ñ§á§à§Þ§Ú§ß§Ñ§Ö§ä §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§Ñ§Þ §à§Ò §Ú§ç §à§ä§é§Ö§ä§ß§à§ã§ä§Ú §Ú §á§à§ä§Ö§ß§è§Ú§Ñ§Ý§î§ß§í§ç §ß§Ñ§Ý§à§Ô§à§Ó§í§ç §à§Ò§ñ§Ù§Ñ§ä§Ö§Ý§î§ã§ä§Ó§Ñ§ç §Ó §à§ä§ß§à§ê§Ö§ß§Ú§Ú §Õ§à§ç§à§Õ§à§Ó, §á§à§Ý§å§é§Ö§ß§ß§í§ç §à§ä §ï§Ü§à§ß§à§Þ§Ú§Ü§Ú §ã§Ó§à§Ò§à§Õ§ß§à§Ô§à §Ù§Ñ§â§Ñ§Ò§à§ä§Ü§Ñ, §ã§æ§Ö§â§í §å§ã§Ý§å§Ô, §à§á§Ö§â§Ñ§è§Ú§Û §ã §è§Ú§æ§â§à§Ó§í§Þ§Ú §Ñ§Ü§ä§Ú§Ó§Ñ§Þ§Ú, §Ñ §ä§Ñ§Ü§Ø§Ö §Ú§ß§à§ã§ä§â§Ñ§ß§ß§í§ç §Ú§ã§ä§à§é§ß§Ú§Ü§à§Ó §Õ§à§ç§à§Õ§Ñ §Ú§Ý§Ú §Ó§Ý§Ñ§Õ§Ö§ß§Ú§ñ §à§á§â§Ö§Õ§Ö§Ý§Ö§ß§ß§í§Þ§Ú §Ú§ß§à§ã§ä§â§Ñ§ß§ß§í§Þ§Ú §Ñ§Ü§ä§Ú§Ó§Ñ§Þ§Ú.

IR-2023-38, 3 §Þ§Ñ§â§ä§Ñ 2023 §Ô. ¡ª §¯§Ñ§Ý§à§Ô§à§Ó§à§Ö §å§á§â§Ñ§Ó§Ý§Ö§ß§Ú§Ö §³§º§¡ §Ó§í§á§å§ã§ä§Ú§Ý§à §ã§Ö§Ô§à§Õ§ß§ñ §à§á§à§Ó§Ö§ë§Ö§ß§Ú§Ö §Õ§Ý§ñ §á§à§ä§â§Ö§Ò§Ú§ä§Ö§Ý§Ö§Û, §é§ä§à§Ò§í §á§â§Ö§Õ§å§á§â§Ö§Õ§Ú§ä§î §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§à§Ó §à §ß§à§Ó§í§ç §Þ§à§ê§Ö§ß§ß§Ú§é§Ö§ã§ä§Ó§Ñ§ç, §á§à§Ò§å§Ø§Õ§Ñ§ð§ë§Ú§ç §Ý§ð§Õ§Ö§Û §Ú§ã§á§à§Ý§î§Ù§à§Ó§Ñ§ä§î §Ú§ß§æ§à§â§Þ§Ñ§è§Ú§ð §à §Ù§Ñ§â§Ñ§Ò§à§ä§ß§à§Û §á§Ý§Ñ§ä§Ö §Ó §ß§Ñ§Ý§à§Ô§à§Ó§à§Û §Õ§Ö§Ü§Ý§Ñ§â§Ñ§è§Ú§Ú §Õ§Ý§ñ §á§à§Ý§å§é§Ö§ß§Ú§ñ §Ý§à§Ø§ß§í§ç §Ü§â§Ö§Õ§Ú§ä§à§Ó §Ó §ß§Ñ§Õ§Ö§Ø§Õ§Ö §á§à§Ý§å§é§Ú§ä§î §Ò§à§Ý§î§ê§à§Û §Ó§à§Ù§Ó§â§Ñ§ä.

§¯§Ñ§Ý§à§Ô§à§Ó§í§Ö §â§Ö§Ü§à§Þ§Ö§ß§Õ§Ñ§è§Ú§Ú IRS 2023-30, 8 §Þ§Ñ§â§ä§Ñ 2023 §Ô. ¡ª §¯§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§Ú, §Ü§à§ä§à§â§í§Ö §ß§Ö §å§ã§á§Ö§Ó§Ñ§ð§ä §á§à§Õ§Ñ§ä§î §ß§Ñ§Ý§à§Ô§à§Ó§í§Ö §Õ§Ö§Ü§Ý§Ñ§â§Ñ§è§Ú§Ú §Õ§à §á§â§Ö§Õ§Ö§Ý§î§ß§à§Ô§à §ã§â§à§Ü§Ñ 18 §Ñ§á§â§Ö§Ý§ñ 2023 §Ô§à§Õ§Ñ, §Þ§à§Ô§å§ä §Ù§Ñ§á§â§à§ã§Ú§ä§î §á§â§à§Õ§Ý§Ö§ß§Ú§Ö §Õ§à §Ú§ã§ä§Ö§é§Ö§ß§Ú§ñ §ï§ä§à§Ô§à §ã§â§à§Ü§Ñ, §ß§à §à§ß§Ú §Õ§à§Ý§Ø§ß§í §Ù§ß§Ñ§ä§î, §é§ä§à §á§â§à§Õ§Ý§Ö§ß§Ú§Ö §ã§â§à§Ü§Ñ §á§à§Õ§Ñ§é§Ú §Õ§à§Ü§å§Þ§Ö§ß§ä§à§Ó §ß§Ö §ñ§Ó§Ý§ñ§Ö§ä§ã§ñ §á§â§à§Õ§Ý§Ö§ß§Ú§Ö§Þ §ã§â§à§Ü§Ñ §å§á§Ý§Ñ§ä§í §ß§Ñ§Ý§à§Ô§à§Ó. §¦§ã§Ý§Ú §å §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§à§Ó §Ö§ã§ä§î §Ù§Ñ§Õ§à§Ý§Ø§Ö§ß§ß§à§ã§ä§î §á§à §ß§Ñ§Ý§à§Ô§Ñ§Þ, §à§ß§Ú §Õ§à§Ý§Ø§ß§í §à§á§Ý§Ñ§ä§Ú§ä§î §Ú§ç §Õ§à §ß§Ñ§ã§ä§å§á§Ý§Ö§ß§Ú§ñ §à§Ü§à§ß§é§Ñ§ä§Ö§Ý§î§ß§à§Ô§à §ã§â§à§Ü§Ñ §á§Ý§Ñ§ä§Ö§Ø§Ñ, §é§ä§à§Ò§í §Ú§Ù§Ò§Ö§Ø§Ñ§ä§î §Ó§à§Ù§Þ§à§Ø§ß§í§ç §ê§ä§â§Ñ§æ§à§Ó §Ú §á§â§à§è§Ö§ß§ä§à§Ó §ß§Ñ §ã§å§Þ§Þ§å §Ù§Ñ§Õ§à§Ý§Ø§Ö§ß§ß§à§ã§ä§Ú.

IR-2024-25, 29 §ñ§ß§Ó§Ñ§â§ñ 2024 §Ô. - §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 §à§Ò§ì§ñ§Ó§Ú§Ý§à §à §ä§à§Þ, §é§ä§à §á§à§é§ä§Ú 250 §è§Ö§ß§ä§â§à§Ó §á§à§Þ§à§ë§Ú §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§Ñ§Þ (TAC) §á§à §Ó§ã§Ö§Û §ã§ä§â§Ñ§ß§Ö §á§â§à§Õ§Ý§ñ§ä §Ö§Ø§Ö§ß§Ö§Õ§Ö§Ý§î§ß§í§Ö §é§Ñ§ã§í §â§Ñ§Ò§à§ä§í, §é§ä§à§Ò§í §Õ§Ñ§ä§î §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§Ñ§Þ §Õ§à§á§à§Ý§ß§Ú§ä§Ö§Ý§î§ß§à§Ö §Ó§â§Ö§Þ§ñ §Õ§Ý§ñ §á§à§Ý§å§é§Ö§ß§Ú§ñ §ß§Ö§à§Ò§ç§à§Õ§Ú§Þ§à§Û §á§à§Þ§à§ë§Ú §Ó§à §Ó§â§Ö§Þ§ñ §ã§Ö§Ù§à§ß§Ñ §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.

IR-2024-31, 01 §æ§Ö§Ó§â§Ñ§Ý§ñ 2024 §Ô. - §¯§Ñ§Ý§à§Ô§à§Ó§à§Ö §å§á§â§Ñ§Ó§Ý§Ö§ß§Ú§Ö §ß§Ñ§á§à§Þ§Ú§ß§Ñ§Ö§ä §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§Ñ§Þ §à §ä§à§Þ, §é§ä§à §ä§ë§Ñ§ä§Ö§Ý§î§ß§í§Û §Ó§í§Ò§à§â §ã§á§Ö§è§Ú§Ñ§Ý§Ú§ã§ä§Ñ §á§à §á§à§Õ§Ô§à§ä§à§Ó§Ü§Ö §ß§Ñ§Ý§à§Ô§à§Ó§à§Û §Õ§Ö§Ü§Ý§Ñ§â§Ñ§è§Ú§Ú §Ú§Þ§Ö§Ö§ä §Ø§Ú§Ù§ß§Ö§ß§ß§à §Ó§Ñ§Ø§ß§à§Ö §Ù§ß§Ñ§é§Ö§ß§Ú§Ö §Õ§Ý§ñ §à§Ò§Ö§ã§á§Ö§é§Ö§ß§Ú§ñ §Ò§Ö§Ù§à§á§Ñ§ã§ß§à§ã§ä§Ú §Ú§ç §Ý§Ú§é§ß§à§Û §Ú §æ§Ú§ß§Ñ§ß§ã§à§Ó§à§Û §Ú§ß§æ§à§â§Þ§Ñ§è§Ú§Ú §Ú §Ò§Ö§â§Ö§Ø§ß§à§Ô§à §à§ä§ß§à§ê§Ö§ß§Ú§ñ §Ü §ß§Ö§Û.