Rev. Proc. 2022-28, page 65.
Internal Revenue Bulletin 2022-27 · 2026-10-03 edition · updated 2026-10-04 · United States
The IRS will not issue letter rulings on whether a spinoff/termination transaction that involves excess assets
Finding Lists begin on page ii.
results in an employer reversion under section 4980(c)(2) of the Code. Rev. Proc. 2022-3 is amplified.
INCOME TAX
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