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PART I. OVERVIEW

Internal Revenue Bulletin 2023-51 · 2026-10-03 edition · updated 2026-10-04 · United States

TABLE OF CONTENTS

SECTION 1. PURPOSE. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1492 SECTION 2. BACKGROUND. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1493 SECTION 3. ORGANIZATION OF REVENUE PROCEDURE; SIGNIFICANT CHANGES. . . . . . . . . . . . . . . . . . . . . . 1494 SECTION 4. DEFINITIONS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1496

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▸Contents — Internal Revenue Bulletin 2023-51
Internal Revenue Bulletin 2023-51

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