Rev. Proc. 2009-28, 2009-20 I.R.B. 1011.

Bulletin No. 2024–1 101 January 2, 2024

877, 2107, and 2501(a)(3) Individuals who lose U.S. citizenship or cease to be taxed as long-term U.S. residents with a principal purpose to avoid U.S. taxes

1059(c)(4) Fair market value of stock for purposes of election

1362(b)(5) and 1362(f) Relief for late S corporation and related elections under certain circumstances

1362(b)(5) and 301.7701-3 Automatic extensions of time for late S corporation election and late corporate entity classification

1.1502-13(e)(3) Consent to treat intercompany transactions on a separate entity basis and revocation of this consent

1.1502-75(b) Consent to Be Included in a Consolidated Income Tax Return

1.1502-76(a)(1) Consent to file a consolidated return where member(s) of the affiliated group use a 5253 week taxable year

1504(a)(3)(A) and (B) Waiver of application of § 1504(a)(3)(A) for certain corporations

1552 Consent to elect or change method of allocating affiliated group’s consolidated Federal income tax liability

2642 Allocations of generation-skipping transfer tax exemption