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December 21, 2021

EY publication highlights accounting implications of 2021 Q4 income tax developments

The Quarterly tax developments for the quarter ended December 31 is attached below. Prepared by Ernst & Young LLP's Tax Accounting group, this publication provides a quarterly overview of enacted tax legislation through December 15, 2021, as well as regulatory developments and other items occurring during the quarter. Highlights of this edition include:

 — Tax legislation enacted this quarter

 — Other developments to consider for the quarter and year-end provisions

 — Things we have our eyes on


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 — For more information about EY's Tax Accounting University education program for clients, visit us at


Contact Information
For additional information concerning this Alert, please contact:
Tax Accounting and Risk Advisory Services
   • Angela Evans (
   • George Wong (


Quarterly Tax Accounting Developments for Q4 2021