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IRS issued Revenue Procedure 2021-53

The Internal Revenue Service issued Revenue Procedure 2021-53, which provides temporary guidance regarding the treatment of certain stock distributions by publicly offered regulated investment companies and real estate investment trusts. ....

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IRS Revenue Procedure 2021-53 Safe Harbors

IRS Revenue Procedure 2021-53 provides temporary guidance regarding the treatment of certain stock distributions by publicly offered REITs and publicly offered RICs under the Internal Revenue Code. The safe harbor only applies to REITs and RICs that are publicly offered. ....

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IRS Tax Law Guidance: Holiday Shopping Tax Scam Warning

The IRS stated that the holiday shopping season, the upcoming tax season and the pandemic all create additional opportunities for criminals to steal sensitive personal or finance information. Warning taxpayers to be wary of fake charities used by scammers ....

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