Notice 2022-05 is modified and
Internal Revenue Bulletin 2022-43 · 2026-10-03 edition · updated 2026-10-04 · United States
amplified.
SECTION IV. DRAFTING INFORMATION
The principal author of this notice is Dillon Taylor, Office of Associate Chief Counsel (Passthroughs & Special Industries). For further information regarding this notice, please contact Dillon Taylor at (202) 317-4137 (not a toll-free number).
October 24, 2022 338 Bulletin No. 2022–43
NOTE. This revenue procedure will be reproduced as the next revision of IRS Publication 1167, General Rules and Specifications for Substitute Forms and Schedules.
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