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Rev. Proc. 2023-3, 2023-1 I.R.B. 144

Internal Revenue Bulletin 2023-31 · 2026-10-03 edition · updated 2026-10-04 · United States

(January 3, 2023) contains an error in the

second sentence of section 7 on page 161. The sentence incorrectly states that Rev. Proc. 2022-19, 2022-42 I.R.B. 282, is superseded.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is not superseded.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 Proc. 2022-3, 2022-1 I.R.B. 144, is superseded.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 Proc. 2022-28, 2022-27 I.R.B. 65, is superseded.”

Bulletin No. 2023–31 411 July 31, 2023

Deletions From Cumulative List of Organizations, Contributions to Which are Deductible Under Section 170 of the Code

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