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I. PURPOSE AND OVERVIEW

I. PURPOSE AND OVERVIEW

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I. PURPOSE AND OVERVIEW . This notice clarifies the application of § 214 of the Taxpayer Certainty and Disaster Tax Relief Act of 2020 (the Act), recently enacted as Division EE of the Consolidated Appropriations Act, 2021, Pub. L. 116- 260, 134 Stat. 1182 (Dec. 27,

  Purpose, Overview, Notice, Purpose and overview

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