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Notice 2023-52

SECTION 1. PURPOSE

Internal Revenue Bulletin 2023-35 · 2026-10-03 edition · updated 2026-10-04 · United States

This notice announces that the Department of the Treasury (Treasury Department) and the Internal Revenue Service (IRS) intend to propose regulations (forthcoming proposed regulations) addressing § 5000D of the Internal Revenue Code (Code), including how taxpayers would report and pay the excise tax imposed by § 5000D (§ 5000D tax). 1

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▸Contents — Internal Revenue Bulletin 2023-35
Internal Revenue Bulletin 2023-35

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