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Rev. Proc. 2023-1

SECTION 4. O N WHAT ISSUES MUST WRITTEN ADVICE BE REQUESTED UNDER DIFFERENT

Internal Revenue Bulletin 2023-1 · 2026-10-03 edition · updated 2026-10-04 · United States

PROCEDURES? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .12 .01 Issues involving alcohol, tobacco, and firearms taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .12 .02 Certain issues involving qualified retirement plans, individual retirement accounts (IRAs), and

exempt organizations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .12

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▸Contents — Internal Revenue Bulletin 2023-1
Internal Revenue Bulletin 2023-1

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