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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 2021-94, 30 §Ú§ð§ß§ñ 2021 §Ô.

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§¬ §ï§ä§Ú§Þ §æ§Ñ§Ü§ä§à§â§Ñ§Þ §à§ä§ß§à§ã§ñ§ä§ã§ñ:

• §°§ã§å§ë§Ö§ã§ä§Ó§Ý§ñ§Ö§ä§ã§ñ §Ý§Ú §Õ§Ö§ñ§ä§Ö§Ý§î§ß§à§ã§ä§î §Ó §Õ§Ö§Ý§à§Ó§à§Û §Þ§Ñ§ß§Ö§â§Ö §Ú §Ó§Ö§Õ§Ö§ä §Ý§Ú §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü §á§à§Ý§ß§í§Ö §Ú §ä§à§é§ß§í§Ö §Ò§å§ç§Ô§Ñ§Ý§ä§Ö§â§ã§Ü§Ú§Ö §Ü§ß§Ú§Ô§Ú §Ú §Ù§Ñ§á§Ú§ã§Ú.
   
• §µ§Ü§Ñ§Ù§í§Ó§Ñ§ð§ä §Ý§Ú §Ó§â§Ö§Þ§ñ §Ú §å§ã§Ú§Ý§Ú§ñ, §Ü§à§ä§à§â§í§Ö §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü §Ó§Ü§Ý§Ñ§Õ§í§Ó§Ñ§Ö§ä §Ó §ã§Ó§à§ð §Õ§Ö§ñ§ä§Ö§Ý§î§ß§à§ã§ä§î, §ß§Ñ §Ö§Ô§à §ß§Ñ§Þ§Ö§â§Ö§ß§Ú§Ö §ã§Õ§Ö§Ý§Ñ§ä§î §Ö§Ö §á§â§Ú§Ò§í§Ý§î§ß§à§Û.
   
• §©§Ñ§Ó§Ú§ã§Ú§ä §Ý§Ú §Ú§ç §Ø§Ú§Ù§ß§Ö§à§Ò§Ö§ã§á§Ö§é§Ö§ß§Ú§Ö §à§ä §Õ§à§ç§à§Õ§à§Ó §à§ä §Õ§Ñ§ß§ß§à§Û §Õ§Ö§ñ§ä§Ö§Ý§î§ß§à§ã§ä§Ú.
   
• §Á§Ó§Ý§ñ§ð§ä§ã§ñ §Ý§Ú §å§Ò§í§ä§Ü§Ú §ã§Ý§Ö§Õ§ã§ä§Ó§Ú§Ö§Þ §à§Ò§ã§ä§à§ñ§ä§Ö§Ý§î§ã§ä§Ó, §ß§Ö §Ù§Ñ§Ó§Ú§ã§ñ§ë§Ú§ç §à§ä §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§Ñ, §Ú§Ý§Ú §ï§ä§à §à§Ò§í§é§ß§à§Ö §ñ§Ó§Ý§Ö§ß§Ú§Ö §Õ§Ý§ñ §ß§Ñ§é§Ñ§Ý§î§ß§à§Ô§à §ï§ä§Ñ§á§Ñ §â§Ñ§Ù§Ó§Ú§ä§Ú§ñ §Ö§Ô§à §Ó§Ú§Õ§Ñ §Ò§Ú§Ù§ß§Ö§ã§Ñ.
   
• §®§Ö§ß§ñ§ð§ä §Ý§Ú §à§ß§Ú §Þ§Ö§ä§à§Õ§í §â§Ñ§Ò§à§ä§í §Õ§Ý§ñ §á§à§Ó§í§ê§Ö§ß§Ú§ñ §â§Ö§ß§ä§Ñ§Ò§Ö§Ý§î§ß§à§ã§ä§Ú.
   
• §°§Ò§Ý§Ñ§Õ§Ñ§ð§ä §Ý§Ú §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü §Ú §Ö§Ô§à §ã§à§Ó§Ö§ä§ß§Ú§Ü§Ú §Ù§ß§Ñ§ß§Ú§ñ§Þ§Ú, §ß§Ö§à§Ò§ç§à§Õ§Ú§Þ§í§Þ§Ú §Õ§Ý§ñ §à§ã§å§ë§Ö§ã§ä§Ó§Ý§Ö§ß§Ú§ñ §Õ§Ö§ñ§ä§Ö§Ý§î§ß§à§ã§ä§Ú §Ó §Ü§Ñ§é§Ö§ã§ä§Ó§Ö §å§ã§á§Ö§ê§ß§à§Ô§à §Ò§Ú§Ù§ß§Ö§ã§Ñ.
   
• §µ§Õ§Ñ§Ó§Ñ§Ý§à§ã§î §Ý§Ú §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§å §á§à§Ý§å§é§Ñ§ä§î §á§â§Ú§Ò§í§Ý§î §á§â§Ú §à§ã§å§ë§Ö§ã§ä§Ó§Ý§Ö§ß§Ú§Ú §Ñ§ß§Ñ§Ý§à§Ô§Ú§é§ß§à§Û §Õ§Ö§ñ§ä§Ö§Ý§î§ß§à§ã§ä§Ú §Ó §á§â§à§ê§Ý§à§Þ.
   
• §±§â§Ú§ß§à§ã§Ú§ä §Ý§Ú §Õ§Ö§ñ§ä§Ö§Ý§î§ß§à§ã§ä§î §á§â§Ú§Ò§í§Ý§î §Ó §à§á§â§Ö§Õ§Ö§Ý§Ö§ß§ß§í§Ö §Ô§à§Õ§í §Ú §ã§Ü§à§Ý§î§Ü§à §á§â§Ú§Ò§í§Ý§Ú §à§ß§Ñ §á§â§Ú§ß§à§ã§Ú§ä.
   
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