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Iranian tax agent los angeles9/17/2023 (1) Extension of Placed-in-Service DeadlinesĮxtended Placed-in-Service Deadline Under Notice 2022-05įrom April 1, 2020, through December 31, 2020 Stay tuned for more information on these new regulations. Notably, there were no extensions granted for meeting the 10 percent test.Īlso of note, the IRS issued final and temporary regulations on the average-income minimum set-aside test on October 7. The IRS released Notice 2022-52 on October 7 in response to ongoing supply chain and labor disruptions, modifying Notice 2022-05 to provide additional temporary relief for qualified low-income housing projects under Section 42 of the Internal Revenue Code (the “Code”) by extending (1) certain placed-in-service deadlines, (2) state or local housing credit agency (“Agency”)-set reasonable restoration periods, (3) Agency-set correction periods, and (4) waivers of compliance-monitoring physical inspections. Long-Term Care/Long-Term Services and Supports.Technology and Intellectual Property Litigation.TCPA Compliance and Class Action Defense.Investigations, Compliance and White Collar Defense.Intellectual Property Protection and Enforcement.Government Litigation and Administrative Law.Financial Services Litigation and Enforcement.
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