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Rev. Proc. 2023-34

SECTION 1. PURPOSE

Internal Revenue Bulletin 2023-48 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure sets forth inflation-adjusted items for 2024 for various Code provisions as in effect on November 9, 2023. The inflation adjusted items for the Code sections set forth in section 3 of this revenue procedure are generally determined by reference to § 1(f). To the extent amendments to the Code are enacted for 2024 after November 9, 2023, taxpayers should consult additional guidance to determine whether these adjustments remain applicable for 2024.

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▸Contents — Internal Revenue Bulletin 2023-48
Internal Revenue Bulletin 2023-48

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