Revenue Procedure 2021-49 provides guidance for partnerships and consolidated groups regarding amounts excluded from gross income and deductions relating to the [PPP] and certain other COVID-19 relief programs.
Revenue Procedure 2021-50 allows eligible BBA partnerships [ i.e. , those partnerships subject to the centralized partnership audit regime] to file amended Forms 1065 and furnish amended Schedules K-1 on or before December 31, 2021, to adopt the guidance set forth in Rev. Procs.
Cohen & Steers Quality Income Realty Fund, Inc.
NEW YORK , Nov. 30, 2021 /PRNewswire/ -- This press release provides shareholders of Cohen & Steers Quality Income Realty Fund, Inc.
The Fund's monthly distributions may include long-term capital gains, short-term capital gains, net investment income and/or return of capital for federal income tax purposes.
New Decree Amending and Supplementing Regulations on Cross-border Advertising - Lexology
Pioneer Municipal High Income Opportunities Fund, Inc.
The following table sets forth estimates of the character of the current distribution and the cumulative distributions paid this fiscal year to date from the following sources: Net Investment Income; Net Realized Short-Term Capital Gains; Net Realized Long-Term Capital Gains or Return of Capital.
Tekla World Healthcare Fund Paid Distribution | Business | valdostadailytimes.com
On November 30, 2021, Tekla World Healthcare Fund paid a monthly distribution of $0.1167 per share. It is currently estimated that this distribution is derived from net investment income and return of capital or other capital source.
The following table sets forth the estimated amounts of the current distribution, paid on November 30, 2021, and the cumulative distributions paid this fiscal year-to-date from the following sources: net investment income, net realized short-term capital gains, net realized long-term capital
Clough Global Equity Fund Section 19(a) Notice | Colorado | gjsentinel.com
DENVER, Nov. 30, 2021 /PRNewswire/ -- Today, the Clough Global Equity Fund (NYSE MKT: GLQ) (the 'Fund'), a closed-end fund, paid a monthly distribution on its common stock of $0.1341 per share to shareholders of record at the close of business on November 19, 2021.
The following table sets forth the estimated amount of the sources of distribution for purposes of Section 19 of the Investment Company Act of 1940, as amended, and the related rules adopted thereunder.
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Certain BlackRock Closed-End Funds Announce Estimated Sources of Distributions | Nation/World |
Today, BlackRock Resources & Commodities Strategy Trust (NYSE: BCX), BlackRock Enhanced Equity Dividend Trust (NYSE: BDJ), BlackRock Energy and Resources Trust (NYSE: BGR), BlackRock Enhanced International Dividend Trust (NYSE: BGY), BlackRock Health Sciences Trust (NYSE: BME), BlackRock
Each of the Funds has adopted a managed distribution plan (the "Plan") to support a level distribution of income, capital gains and/or return of capital. The fixed amounts distributed per share are subject to change at the discretion of each Fund's Board of Directors/Trustees.
Customs and excise quarterly update - November 2021 - Lexology