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Part I.

• Source: Internal Revenue Bulletin. 1/18/2022, Vol. 2022 Issue 3, p328-448. 121p.

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SECTION 4: AREAS IN WHICH LETTER RULINGS OR DETERMINATION LETTERS WILL NOT ORDINARILY BE ISSUED.

• Source: Internal Revenue Bulletin. 1/3/2022, Vol. 2022 Issue 1, p298-300. 3p.

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Rev. Proc. 2021-7.

• Source: Internal Revenue Bulletin. 1/4/2021, Issue 54, p290-293. 4p.

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Part IV.

• Source: Internal Revenue Bulletin. 11/30/2020, Issue 49, p1466-1549. 84p.

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Part IV.

• Source: Internal Revenue Bulletin. 8/7/2020, Issue 2020-33, p385-412. 28p.

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TAXATION OF DEPENDENT CARE BENEFITS AVAILABLE PURSUANT TO AN EXTENDED CLAIMS PERIOD OR CARRYOVER.

• Source: Internal Revenue Bulletin. 5/24/2021, Issue 21, p1157-1159. 3p.

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Part III.

• Source: Internal Revenue Bulletin. 4/3/2020, p590-608. 19p.

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Part IV.

• Source: Internal Revenue Bulletin. 5/7/2020, Issue 2020-20, p805-836. 32p.

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Part I.

• Authors : Lough, Sunita; Kautter, David J.

• Source: Internal Revenue Bulletin. 4/3/2020, p563-589. 27p.

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Guidance Involving Hybrid Arrangements and the Allocation of Deductions Attributable to Certain Disqualified Payments under Section 951A (Global Intangible Low-Taxed Income).

• Source: Internal Revenue Bulletin. 4/24/2020, Issue 2020-18, p757-774. 18p.

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