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On May 25, 2022, President Biden signed Executive Order 14074, Advancing Effective, Accountable Policing and Criminal Justice Practices to Enhance Public Trust and Public Safety. The Executive Order instructs federal law enforcement agencies to publicly post their body-worn camera policies.

Insights into types of nontaxable and treaty-sourced income distributions; the treatment of income derived from allotted land; and the tax implications of income derived from land that has been removed from trust.

Information about Form 1066, U.S. Real Estate Mortgage Investment Conduit (REMIC) Income Tax Return, including recent updates, related forms and instructions on how to file. An entity files this form to report the income, deductions, and gains and losses from the operation of a real estate mortgage investment conduit (REMIC).

Information about Form 4768, including recent updates, related forms, and instructions on how to file. Form 4768 is used by an executor to apply for an extension of time to file Form 706, and/or to pay U.S. Estate (and Generation-Skipping Transfer) taxes in certain cases.

Insights into the definitions of such terms as IGRA trust, minor and legal incompetent, and grantor and owner; the applicability of Rev. Proc. 2003-14; and the taxability issues associated with disbursements made from an IGRA trust.

Information about Form 8811, Information Return for Real Estate Mortgage Investment Conduits (REMICs) and Issuers of Collateralized Debt Obligations, including recent updates, related forms and instructions on how to file. REMICs and issuers of collateralized debt obligations (CDO) use this form to provide information required by Regulations section 1.6049-7(b)(1)(ii).

A place to submit questions about the Qualified Intermediary (QI) Technical Support

An introduction to the estate administration exception to indirect self-dealing under Treas. Reg. 53.4941(d)-1(b)(3).

Information about Publication 938, Real Estate Mortgage Investment Conduits (REMICs) Reporting Information (And Other Collateralized Debt Obligations (CDOs)), including recent updates. This publication contains directories relating to real estate mortgage investment conduits (REMICs) and collateralized debt obligations (CDOs). The directory for each calendar quarter is based on information submitted to the IRS during that quarter. This publication is only available on the Internet.

Information about Form 990-PF, Return of Private Foundation or Section 4947(a)(1) Nonexempt Charitable Trust Treated as a Private Foundation, including recent updates, related forms, and instructions on how to file. Form 990-PF is the annual tax return used by private foundations exempt from income tax.