Notice 2023-41, page 905.

The notice provides the applicable reference price for qualified natural gas production from qualified marginal wells during taxable years beginning in calendar year 2022 for the purpose of determining the marginal well production credit under § 45I. The applicable reference price for taxable years beginning in calendar year 2022 is $3.43 per 1,000 cubic feet. The notice also provides the credit amount used for the

Finding Lists begin on page ii.

purpose of determining the marginal well production credit. The credit amount for taxable years beginning in calendar year 2022 is $0.00 per 1,000 cubic feet.

REG-108054-21, page 907. This document contains proposed regulations providing guidance on the application of the transfer for valuable consideration rules under section 101 and associated information reporting requirements for reportable policy sales of interests in life insurance contracts under section 6050Y. The proposed regulations would amend the rules for exchanges of life insurance contracts qualifying for nonrecognition of gain or loss, as well as for certain acquisitions of interests in life insurance contracts in transactions that qualify as corporate reorganizations. The proposed regulations affect parties involved in these life insurance contract transactions, including with respect to payments of reportable death benefits.