Rev. Proc. 2022-21 is obsolete except
SECTION 7. REQUEST FOR
Internal Revenue Bulletin 2023-19 · 2026-10-03 edition · updated 2026-10-04 · United States
COMMENTS
.01 Comments Regarding Guidance in this Revenue Procedure .
The Treasury Department and the IRS request comments on whether there are other sources of average purchase price data, including data that differentiate between new and existing residences, that could provide a different method for calculating average area purchase price safe harbors.
.02 Procedures for Submitting Comments . (1) Deadline . Written comments should be submitted by June 19, 2023.
(2) Form and manner . The subject line for the comments should include a reference to Revenue Procedure 2023-22. All commenters are strongly encouraged to submit comments electronically. However, comments may be submitted in one of two ways:
(a) Electronically via the Federal eRulemaking Portal at www.regulations. gov (type IRS-2023-0018 in the search field on the regulations.gov homepage to find this notice and submit comments); or
(b) By mail to: Internal Revenue Service, CC:PA:LPD:PR (Revenue Procedure 2023-22), Room 5203, P.O. Box 7604, Ben Franklin Station, Washington, D.C., 20044.
(3) Publication of comments . The Treasury Department and the IRS will publish for public availability any comment submitted electronically or on paper to its public docket on regulations.gov.
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