Rev. Proc. 2005-24 — Internal Revenue Bulletin 2023-1

Rev. Proc. 2003-53, 2003-2 C.B. 230; Rev. Proc. 2003-54, 2003-2 C.B. 236; Rev. Proc. 2003-55, 2003-2 C.B. 242; Rev. Proc. 2003-56, 2003-2 C.B. 249; Rev. Proc. 2003-57, 2003-2 C.B. 257; Rev. Proc. 2003-58, 2003-2 C.B. 262; Rev. Proc. 2003-59, 2003-2 C.B. 268; Rev. Proc. 2003-60, 2003-2 C.B. 274.

Rev. Proc. 2005-52, 2005-2 C.B. 326; Rev. Proc. 2005-53, 2005-2 C.B. 339; Rev. Proc. 2005-54, 2005-2 C.B. 353; Rev. Proc. 2005-55, 2005-2 C.B. 367; Rev. Proc. 2005-56, 2005-2 C.B. 383; Rev. Proc. 2005-57, 2005-2 C.B. 392; Rev. Proc. 2005-58, 2005-2 C.B. 402; Rev. Proc. 2005-59, 2005-2 C.B. 412.

Bulletin No. 2023–1 107 January 3, 2023

832 Insurance company premium acquisition expenses

856(c) Certain loans treated as real estate assets

1031(a) Qualification as a qualified exchange accommodation arrangement

1031 Safe harbor with respect to exchanges of residential real property

1031 Safe harbor for reporting gain or loss on failed exchanges

1272(a)(6) Proportional method of accounting for original issue discount on pools of credit card receivables

1286 Determination of reasonable compensation under mortgage servicing contracts

1362(f) Automatic inadvertent termination relief to certain corporations

2056A Qualified Domestic Trust

2702(a)(3)(A) and 25.27025(c) Qualified Personal Residence Trust

4051(a)(2) Imposition of tax on heavy trucks and trailers sold at retail

1.7704-2(d) New business activity of existing partnership is closely related to pre-existing business