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CAUT ! ION›Rev. Proc. 2022-28

SECTION 1. PURPOSE

Internal Revenue Bulletin 2022-27 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure amplifies Rev. Proc. 2022-3, 2022-1 IRB 144, which sets forth areas of the Internal Revenue Code (Code) relating to issues on which the Internal Revenue Service (IRS) will not issue letter rulings or determination letters. This revenue procedure announces that the IRS will not issue letter rulings on whether certain transactions result in an employer reversion within the meaning of § 4980(c)(2) of the Code.

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▸Contents — Internal Revenue Bulletin 2022-27
Internal Revenue Bulletin 2022-27

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