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PART III – EFFECT ON OTHER

SECTION 14. EFFECT ON OTHER

Internal Revenue Bulletin 2022-47 · 2026-10-03 edition · updated 2026-10-04 · United States

DOCUMENTS

.01 Parts I, II, and IV of Rev. Proc. 201637 are clarified, modified, and superseded. .02 The last sentence of section 8.04 of Rev. Proc. 2017-41 is modified.

.03 Sections 5, 6, 8, and 9 of Rev. Proc. 2019-39 are clarified, modified, and superseded.

.04 Section 5 of Rev. Proc. 2019-20 is superseded.

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▸Contents — Internal Revenue Bulletin 2022-47

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