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This Week's Internal Revenue Bulletin

SEP. 7, 2021

2021-36 IRB 1

DATED SEP. 7, 2021
DOCUMENT ATTRIBUTES
  • Institutional Authors
    Internal Revenue Service
  • Subject Area/Tax Topics
  • Jurisdictions
  • Tax Analysts Document Number
    2021-34282
  • Tax Analysts Electronic Citation
    2021 TNTG 171-25
    2021 TNTF 171-33
Citations: 2021-36 IRB 1

HIGHLIGHTS OF THIS ISSUE

These synopses are intended only as aids to the reader in identifying the subject matter covered. They may not be relied upon as authoritative interpretations.

INCOME TAX

Notice 2021-51, page 361. The notice announces that the Treasury Department and the IRS intend to amend certain regulations under sections 1446(a) and 1446(f) to defer the applicability date to January 1, 2023.

Rev. Rul. 2021-16, page 359. Federal rates; adjusted federal rates; adjusted federal long-term rate, and the long-term tax exempt rate. For purposes of sections 382, 1274, 1288, 7872 and other sections of the Code, tables set forth the rates for September 2021.

DOCUMENT ATTRIBUTES
  • Institutional Authors
    Internal Revenue Service
  • Subject Area/Tax Topics
  • Jurisdictions
  • Tax Analysts Document Number
    2021-34282
  • Tax Analysts Electronic Citation
    2021 TNTG 171-25
    2021 TNTF 171-33
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