Revenue Procedures
Rev. Proc. 2021-41 Computing Minimally Effectively Connected Income Under Sec. 824(b) of the Internal Revenue Code
Rev. Proc. 2021-40 Some Self-Dealing Transactions Added to No-Rule List
Rev. Proc. 2021-39 COVID-19 Relief Extended for Issuers of Tax-Exempt Bonds
Rev. Proc. 2021-38 Extends Interim Amendment Deadline for Preapproved Plans
Rev. Proc. 2021-37 Opinion Letter Procedures for Preapproved Plans
Rev. Proc. 2021-36 2021 Indexing Adjustments for Premium Tax Credit
Rev. Proc. 2021-35 TCJA Changes to certain credit card fees; the proportional method of accounting for original issue discount on a pool of credit card receivables
Rev. Proc. 2021-34 Automatic consent of Commissioner to change methods of accounting
Rev. Proc. 2021-33 Safe Harbor Allows Exclusions From Gross Receipts for ERC Purposes
Rev. Proc. 2021-32 Implementation of Nonresident Alien Deposit Interest Regulations
Rev. Proc. 2021-31 Luxury Auto Depreciation Limits and Lease Inclusion Amounts for 2021
Rev. Proc. 2021-30 Updates Employee Plan Correction Guidance
Rev. Proc. 2021-29 Allows Partnerships to Apply 30-Year Recovery Period to Rental Property
Rev. Proc. 2021-28 How to Change Method of Depreciating Residential Rental Property
Rev. Proc. 2021-27 Reproduction Requirements for Substitute Forms
Rev. Proc. 2021-26 Accounting method changes made on behalf of foreign corporations
Rev. Proc. 2021-25 2022 inflation adjusted amounts for Health Savings Accounts (HSAs)
Rev. Proc. 2021-24 Procedures Help Non-filers Get Advance Child Credit, Other Payments
Rev. Proc. 2021-23 Modifies 2021 inflation adjustments to reflect American Rescue Plan Act of 2021
Rev. Proc. 2021-22 Updates Rules for Substitutes of Revised Form 941
Rev. Proc. 2021-21 Waives Income Exclusion Requirements for Iraq
Rev. Proc. 2021-20 Safe Harbor for Missed PPP Deductions
Rev. Proc. 2021-19 Median Gross Income Figures to Be Provided in Permanent Guidance
Rev. Proc. 2021-18 Procedure for Extending Empowerment Zone Designation
Rev. Proc. 2021-17 Guidance under section 143 for issuers of qualified mortgage bonds
Rev. Proc. 2021-16
Rev. Proc. 2021-15 Educators May Deduct Expenses for Preventing Spread of COVID-19
Rev. Proc. 2021-14 Special elections for taxpayers with Farming Loss NOLs
Rev. Proc. 2021-13
Rev. Proc. 2021-12 Extends Safe Harbors for REMICs, Investment Trusts
Rev. Proc. 2021-11 Methods for calculating W-2 wages for section 199A(g) by agricultural and horticultural cooperatives
Rev. Proc. 2021-09 Safe harbor for trade or business that manages or operates a qualified residential living facility
Rev. Proc. 2021-08 Form 1024-A Application for Recognition of Exemption Under Section 501(c)(4) must be submitted electronically
Rev. Proc. 2021-07 Annual Revised International No-Rule List - areas in which rulings will not be issued, (International).
Rev. Proc. 2021-06
Rev. Proc. 2021-05 Annual Updated EO Determination Letter Procedures - procedures for issuing determination letters on tax-exempt status.
Rev. Proc. 2021-04 Annual Revised TE/GE, Employee Plans Ruling Procedures - types of advice provided for Tax Exempt and Government Entities, Employee Plans Rulings and Agreements, and procedures on requests for determination letters and private letter rulings.
Rev. Proc. 2021-03 Annual Updated No-Rule List - revised list of areas on which letter rulings or determination letters will not be issued.
Rev. Proc. 2021-02 Annual Revised Procedures for Furnishing Technical Advice - explains technical advice conveyed in technical advice memoranda (TAMs).
Rev. Proc. 2021-01 Annual Revised Procedures for Issuing Letter Rulings - revised procedures for letter rulings, information letters and determination letters.