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Notice 2014-55 is amplified.

Internal Revenue Bulletin 2022-43 · 2026-10-03 edition · updated 2026-10-04 · United States

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The principal author of this notice is Jennifer Friedman of the Office of Associate Chief Counsel (Employee Benefits, Exempt Organizations, and Employment Taxes). For further information regarding this notice, contact Jennifer Friedman at (202) 317-5500 (not a toll-free number).

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▸Contents — Internal Revenue Bulletin 2022-43

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