The U.S. Joint Committee on Taxation published the List of Expiring Federal Tax Provisions 2021-2031, which is dated 13 January 2022. The document provides a list of Federal tax provisions that have expired or are scheduled to expire during the period 2021 to 2031. Most of the provisions listed expired in 2021, with 40 provisions expired, or will expire in 2025, with 36 provisions expiring. A total of 21 provisions are scheduled to expire during the other years combined.
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INTRODUCTION
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