Tuesday, November 30, 2021

Three is the magic number of new Paycheck Protection Program guidance from the IRS | Eversheds

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.

Publisher: JD Supra
Twitter: @jdsupra
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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.

Twitter: @Yahoo
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New Decree Amending and Supplementing Regulations on Cross-border Advertising - Lexology
Publisher: Lexology
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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.

Twitter: @Yahoo
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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

Publisher: Valdosta Daily Times
Twitter: @TheVDT
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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.

Publisher: The Grand Junction Daily Sentinel
Date: 38D9F4B5D2666ED0512544DBD7860B3B
Author: Clough Global Equity Fund
Twitter: @DailySentinelGJ
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Snapshot: tax considerations for private clients in Colombia - Lexology
Publisher: Lexology
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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.

Publisher: Bluefield Daily Telegraph
Author: Business Wire
Twitter: @bdtonline
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Customs and excise quarterly update - November 2021 - Lexology
Publisher: Lexology
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