Rev. Proc. 2022-19
Internal Revenue Bulletin 2022-41 · 2026-10-03 edition · updated 2026-10-04 · United States
TABLE OF CONTENTS
SECTION 1. WHAT ARE THE PURPOSES OF THIS REVENUE PROCEDURE?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 283
SECTION 2. BACKGROUND . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 283
.01 Overview of S Corporations and QSubs. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 283
.02 Section 1362(f) Relief for Inadvertent Invalid Elections or Terminations. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 284
.03 Six Areas for Which Issues are Resolvable Without a PLR. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 284
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