Nov 18 - Tier 2 tax rates for railroads, no changes for 2022 2021-48, 2021-49, 2021-50: Tax treatment of PPP loan forgiveness partnership allocations and stock basis adjustments Nov 22 - Proposed regulations: “Minimum essential coverage” regarding health insurance (text of regulations) Nov 22 - KPMG reports: Louisiana (individual tax measures) New Mexico (tax procedure) North Carolina (tax rate changes) Nov 22 - United States and Turkey announce digital services tax agreement 2021-24: Interest rates, tax underpayments and overpayments (no changes for first quarter 2022) Tax Court: Determining “immediate supervisor” for approving penalty when revenue agent has two different supervisors Nov 24 - United States and India reach agreement regarding “equalization levy” (digital services tax) Nov 29 - Final regulations pending OIRA review: Foreign tax credit, clarification of FDII Nov 30 - North Carolina: Tax changes in budget legislation Nov 30 - Notice 2021-64: Required amendments list (2021) for qualified retirement plans and 403(b) plans 2021-53: Temporary modification to safe harbor for distributions by REITs and RICs (COVID-19) 2021-43: Guidance concerning low-income housing tax creditĭec 1 - United States and Turkey: Competent Authority Arrangement regarding exchange of country-by-country reports taxpayer realized subpart F income on sales of appliances manufactured in Mexicoĭec 6 - Notice 2021-65: Termination of employee retention credit, guidance for fourth quarter 2021 (COVID-19)ĭec 6 - KPMG reports: Illinois (electric vehicle charging stations) New York (sales and use tax, websites) Ohio (tax withholding during COVID-19 period)ĭec 3 - Proposed regulations: Health insurance coverage limited to testing, diagnosis not “minimum essential coverage” (COVID-19)ĭec 1 - Delaware: NOL limitation policy not supported by statute (court decision)ĭec 1 - Fifth Circuit: Penalty for FBAR violation applies on per-account basis, not on per-form basisĭec 1 - Rev. Dec 7 - Proposed regulations: Beneficial ownership information reporting possible real estate transaction reportingĭec 7 - Sixth Circuit: U.S.
0 kommentar(er)
