Announcement 2023-17, page 411.
Internal Revenue Bulletin 2023-31 · 2026-10-03 edition · updated 2026-10-04 · United States
Rev. Proc. 2023-3, 2023-1 I.R.B. 144 (January 3, 2023) contains an error in the second 2022-19, 2022-42 I.R.B. 282, is superseded. However, Rev. Proc. 2022-19, 2022-42 I.R.B. 282 remains in effect and is not superseded. Section 7 is corrected to read, “Rev. Proc. 2022-3, 2022-1 I.R.B. 144, is superseded. Rev. Proc. 2022-28, 2022-27 I.R.B. 65, is superseded.
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