U.S. IRS final and temporary regulations (TD 9821) were published in the Federal Register on 20 July 2017, which update the due dates and extensions of time to file certain tax returns and information returns. The dates are updated to reflect the new statutory requirements set by section 2006 of the Surface Transportation and Veterans Health Care Choice Improvement Act of 2015 (the Act) and section 201 of the Protecting Americans from Tax Hikes Act of 2015, including for the corporation inco…