SECTION 4. TAXPAYER

Internal Revenue Bulletin 2022-41 · 2026-10-03 edition · updated 2026-10-04 · United States

RELIANCE

The forthcoming proposed regulations will provide that the rules set forth in section 3 of this Notice apply to taxable years ending on or after October 11, 2022. Until the date of issuance of the forthcoming proposed regulations, taxpayers may rely on the rules set forth in section 3 of this Notice.

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▸Contents — Internal Revenue Bulletin 2022-41

Internal Revenue Bulletin 2022-41

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