Skip to content

Rev. Proc. 2022-19

Section 1. Request for Relief and Required Information of the Corporation

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

The Corporation ( insert the Corporation’s name ), referred to as “the Corporation,” whose employment identification number (EIN) is ( insert the Corporation’s EIN ), located at ( insert the Corporation’s address ), and formed or incorporated on ( insert date ) in ( insert State ), requests relief for an invalid election under § 1362(a)(1) of the Code (S election) or termination of an S election pursuant to § 1362(f), and Rev. Proc. 2022-19, section 3.06, for one or more non-identical governing provisions (as defined in § 1.1361-1(l)).

Get a plain-English answer with a citation back to this text.

Ask AI about this code
▸Contents — Internal Revenue Bulletin 2022-41

GoCodebook provides public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.