<rss xmlns:a10="http://www.w3.org/2005/Atom" version="2.0"><channel><title>Tax Sidley Updates</title><link>https://www.sidley.com/zh-hans/rss/tax-sidley-updates</link><description /><language>zh-Hans</language><ttl>60</ttl><item><guid isPermaLink="false">{FEBE5343-2776-4F44-B998-96C3D18903AF}</guid><link>https://www.sidley.com/zh-hans/insights/newsupdates/2026/01/fifth-circuit-rejects-passive-investor-test-for-code-section-1402a13-limited-partner-exception</link><category>盛德动态</category><title>Fifth Circuit Rejects “Passive Investor” Test for Code Section 1402(a)(13) Limited Partner Exception</title><description /><pubDate>Fri, 16 Jan 2026 06:00:00 Z</pubDate></item><item><guid isPermaLink="false">{695C6F6D-C3D6-4388-9305-2B144FF8A53D}</guid><link>https://www.sidley.com/zh-hans/insights/newsupdates/2025/12/treasury-and-the-irs-release-final-temporary-and-proposed-regulations</link><category>盛德动态</category><title>Treasury and the IRS Release Final, Temporary, and Proposed Regulations Relating to the Taxation of Income of Foreign Governments</title><description /><pubDate>Tue, 23 Dec 2025 06:00:00 Z</pubDate></item><item><guid isPermaLink="false">{68834F28-740B-4B02-932E-472E7CA4DE16}</guid><link>https://www.sidley.com/zh-hans/insights/newsupdates/2025/10/new-us-low-income-housing-tax-credit-regulations-on-average-income-set-aside-finally-eliminate</link><category>盛德动态</category><title>New U.S. Low-Income Housing Tax Credit Regulations on Average Income Set-Aside Finally Eliminate “Cliff Risk,” Clarify Compliance</title><description /><pubDate>Wed, 01 Oct 2025 05:00:00 Z</pubDate></item><item><guid isPermaLink="false">{E44486B7-C9AD-45F3-92C2-F6FF83D82224}</guid><link>https://www.sidley.com/zh-hans/insights/newsupdates/2025/08/the-beginning-of-the-end-irs-guidance-issued-on-beginning-of-construction-exception-for-wind</link><category>盛德动态</category><title>The Beginning of the End: IRS Guidance Issued on Beginning of Construction Exception for Wind and Solar Tax Credit Repeal</title><description /><pubDate>Mon, 25 Aug 2025 05:00:00 Z</pubDate></item><item><guid isPermaLink="false">{EBB28F82-D504-41C5-B56D-B6DBEA2F6BC2}</guid><link>https://www.sidley.com/zh-hans/insights/newsupdates/2025/07/the-one-big-beautiful-bill-act-navigating-the-new-energy-landscape</link><category>盛德动态</category><title>The “One Big Beautiful Bill” Act – Navigating the New Energy Landscape</title><description /><pubDate>Tue, 15 Jul 2025 05:00:00 Z</pubDate></item><item><guid isPermaLink="false">{6885EDFF-3005-46A2-AF0E-BE9621FE4C36}</guid><link>https://www.sidley.com/zh-hans/insights/newsupdates/2025/06/us-house-and-senate-finance-committee-reconciliation-bills-modify-partnership</link><category>盛德动态</category><title>U.S. House and Senate Finance Committee Reconciliation Bills Modify Partnership “Disguised Sales” Provisions</title><description /><pubDate>Tue, 24 Jun 2025 05:00:00 Z</pubDate></item><item><guid 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