Notice 2022-30, page 70.
Internal Revenue Bulletin 2022-28 · 2026-10-03 edition · updated 2026-10-04 · United States
This Notice 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 qualified derivative payments until taxable years beginning on or after January 1, 2025.
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