N-2021-36: Section 59A Qualified Derivative Payments Reporting Requirements

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June 10, 2021

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Issue Number: N-2021-36

Inside This Issue

Notice 2021-36 announces that the Treasury Department and the IRS intend to amend the regulations under sections 59A and 6038A to defer the applicability date of certain provisions of the regulations relating to the reporting of section 59A qualified derivative payments until taxable years beginning on or after January 1, 2023.

It will appear in IRB 2021-26, dated June 28, 2021.

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