CAUT ! ION›Rev. Proc. 2022-3 is amplified.

SECTION 5. EFFECTIVE DATE

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

This revenue procedure applies to all ruling requests pending with or received by the IRS on or after June 21, 2022. Any request for a ruling on the issue described in section 3 of this revenue procedure that is pending with the IRS on June 21, 2022 will be closed, and the user fee will be returned in full.

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▸Contents — Internal Revenue Bulletin 2022-27

Internal Revenue Bulletin 2022-27

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