Tax Key Legal Developments Tracker (Federal)

Summary

This Tax Legal Developments Tracker (Federal) is updated weekly and identifies key legal developments occurring since December 1, 2020 that affect the Tax Practice area. Alongside each legal development, the tracker lists the affected section(s) of the Internal Revenue Code (IRC or Code), the date of the development (and effective dates, if applicable), and provides direct links to Practical Guidance and related content. Legal developments are organized in reverse chronological order by topic, with a focus on the Code, proposed, final and temporary regulations, revenue rulings, revenue procedures, and IRS Notices. The "key legal developments" column contains an explanation of the IRS or other action enforcing the development with the appropriate citation and link for your examination.