Rev. Proc. 2023-27
Internal Revenue Bulletin 2023-35 · 2026-10-03 edition · updated 2026-10-04 · United States
In this part
- SECTION 1. PURPOSE
- SECTION 2. BACKGROUND
- SECTION 4. CATEGORY 1 SUBRESERVATIONS
- SECTION 5. APPLICATION
- SECTION 6. APPLICANT
- SECTION 7. APPLICATION PROCESS
- SECTION 8. REVIEW AND
- SECTION 9. NOTIFICATION OF
- SECTION 14. APPLICABILITY DATE
- SECTION 15. PAPERWORK
- SECTION 16. DRAFTING
- SECTION 10. PLACED IN SERVICE
- SECTION 11. EFFECT OF
- SECTION 12. CLAIMING THE
- SECTION 13. SUCCESSOR IN
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