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Notice 2021-5

SECTION 7. DRAFTING

Internal Revenue Bulletin 2021-3 · 2026-10-03 edition · updated 2026-10-04 · United States

INFORMATION

The principal author of this notice is Jennifer Bernardini of the Office of Associate Chief Counsel (Passthroughs & Special Industries). For further information regarding this notice contact Jennifer Bernardini on (202) 317-6853 (not a tollfree number).

COVID-19 Relief for Employers Using the Automobile Lease Valuation Rule

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▸Contents — Internal Revenue Bulletin 2021-3

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