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Rev. Proc. 2022-19

SECTION 8. DRAFTING

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

INFORMATION AND PRIMARY CONTACT FOR QUESTIONS

The principal authors of this revenue procedure are Anthony Doxey and Kevin Babitz of the Office of Associate Chief Counsel (Passthroughs and Special Industries). For further information regarding this revenue procedure, please contact Mr. Doxey or Mr. Babitz at (202) 317-5279 (not a toll-free call).

Bulletin No. 2022–41 291 October 11, 2022

APPENDIX A

SAMPLE CORPORATE GOVERNING PROVISION STATEMENT

(Pursuant to Rev. Proc. 2022-19, Section 3.06(2)(c)(ii))

[Date of Corporate Governing Provision Statement]

Record Retention Requirement . The Corporation (as defined in Section 1 of this Corporate Governing Provision Statement) is required to retain the Corporate Governing Provision Statement, the Shareholder Statement, and the revised governing provisions in accordance with § 6001 of the Internal Revenue Code (Code) and the Income Tax Regulations thereunder. See Rev. Proc. 202219, [XX] I.R.B. [XXX], section 3.06(2)(d).

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

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