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Rev. Proc. 2022-19, page 282.

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

This revenue procedure provides taxpayer assistance procedures, including under § 1362(f) of the Internal Revenue Code (Code), to allow S corporations and their shareholders to resolve frequently encountered issues with certainty and without requesting a private letter ruling (PLR) issued by the Internal Revenue Service (IRS).

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▸Contents — Internal Revenue Bulletin 2022-41
Internal Revenue Bulletin 2022-41

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