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Rev. Proc. 2023-33

SECTION 14. DRAFTING

Internal Revenue Bulletin 2023-43 · 2026-10-03 edition · updated 2026-10-04 · United States

INFORMATION

The principal author of this revenue procedure is the Office of Associate

Chief Counsel (Passthroughs & Special Industries). However, other personnel from the Department of the Treasury and the IRS participated in its development. For further information regarding this revenue procedure, call the energy security guidance contact number at (202) 317-5254 (not a toll-free number).

October 23, 2023 1142 Bulletin No. 2023–43

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▸Contents — Internal Revenue Bulletin 2023-43

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