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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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FS-2021-08, §Ñ§á§â§Ö§Ý§î 2021 ¡ª §©§Ñ§Ü§à§ß §à§Ò §¡§Þ§Ö§â§Ú§Ü§Ñ§ß§ã§Ü§à§Þ §á§Ý§Ñ§ß§Ö §ã§á§Ñ§ã§Ö§ß§Ú§ñ 2021 §Ô§à§Õ§Ñ §á§â§Ú§à§ã§ä§Ñ§ß§Ñ§Ó§Ý§Ú§Ó§Ñ§Ö§ä §Õ§Ö§Û§ã§ä§Ó§Ú§Ö §á§à§ã§ä§Ñ§ß§à§Ó§Ý§Ö§ß§Ú§ñ, §á§â§Ö§Õ§å§ã§Þ§Ñ§ä§â§Ú§Ó§Ñ§ð§ë§Ö§Ô§à §å§Ó§Ö§Ý§Ú§é§Ö§ß§Ú§Ö §ß§Ñ§Ý§à§Ô§à§Ó§í§ç §à§Ò§ñ§Ù§Ñ§ä§Ö§Ý§î§ã§ä§Ó §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§à§Ó §Ó §à§ä§ß§à§ê§Ö§ß§Ú§Ú §é§Ñ§ã§ä§Ú §Ú§Ý§Ú §á§à§Ý§ß§à§Û §ã§å§Þ§Þ§í §ß§Ñ§Ý§à§Ô§à§Ó§à§Ô§à §Ù§Ñ§é§Ö§ä§Ñ §Ù§Ñ §ã§ä§â§Ñ§ç§à§Ó§à§Û §Ó§Ù§ß§à§ã (§¡§ß§Ô§Ý§Ú§Û§ã§Ü§Ú§Û), §Ó§í§á§Ý§Ñ§é§Ö§ß§ß§à§Ô§à §Ñ§Ó§Ñ§ß§ã§à§Þ (§á§Ö§â§Ö§á§Ý§Ñ§ä§Ñ APTC) §Ù§Ñ 2020 §ß§Ñ§Ý§à§Ô§à§Ó§í§Û §Ô§à§Õ.

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§¯§Ñ§Ý§à§Ô§à§Ó§í§Û §Ó§Ö§ã§ä§ß§Ú§Ü IRS 2021-52, 19 §Ñ§á§â§Ö§Ý§ñ 2021 §Ô.