HIGHLIGHTS Bulletin No. 2023–10 OF THIS ISSUE March 6, 2023

EXCISE TAX

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

AOD 2023-1, page 502. Acquiescence to the holding that § 4611(b)(1)(A) imposes a tax on exports in violation of the Export Clause of the United States Constitution, U.S. Const. art. I, § 9, cl. 5. Although the Service disagrees with the decision, in the interest of sound tax administration, it will follow the decision in all circuits.

Get a plain-English answer with a citation back to this text.

Ask AI about this code

Export this section

▸Contents — Internal Revenue Bulletin 2023-10

Internal Revenue Bulletin 2023-10

GoCodebook provides public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.