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HIGHLIGHTS Bulletin No. 2022–10 OF THIS ISSUE

Bulletin No. 2022 10 March 7, 2022 HIGHLIGHTS OF THIS ISSUET hese synopses are intended only as aids to the reader in identifying the subject matter covered. They may not be relied upon as authoritative Rul. 2022-5, page rates: underpayments and overpayments. The rates for interest determined under Section 6621 of the code for the calendar quarter beginning April 1, 2022, will be 4 percent for overpayments (3 percent in the case of a corporation), 4 percent for underpayments, and 6 percent for large corporate underpayments. The rate of interest paid on the portion of a corporate over-payment exceeding $10,000 will be PLANSN otice 2022-9, page notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for February 2022 used under 417(e)(3)(D), the 24-month average segment rates applicable for Febru-ary 2022, and the 30-year Treasury rates, as

Mar 07, 2022 · Bulletin No. 2022–10 March 7, 2022 HIGHLIGHTS ... ed in Notice 2021-18, qualified taxpayers may apply the adjusted limitations in this notice for the 2022 tax ... It is the policy of the Service to publish in the Bulletin all sub - stantive rulings necessary to promote a uniform application

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Transcription of HIGHLIGHTS Bulletin No. 2022–10 OF THIS ISSUE

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