Rev. Proc. 92-67, 1992-2 C.B. 429 (election under § 1278(b) to include market discount in
SECTION 16. WHAT
Internal Revenue Bulletin 2024-1 · 2026-10-03 edition · updated 2026-10-04 · United States
SIGNIFICANT CHANGES HAVE BEEN MADE TO REV. PROC. 2023-1?
Assistant Deputy Commissioner, Compliance Integration
Director, SB/SE Exam, Specialty Policy
SB/SE Examination – Field Exam Area Director
Director, Return Integrity and Compliance Services, W&I
Director, Employee Plans Examinations Director, Exempt Organizations Examinations Director, Government Entities
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Section 3.01 has been amended to include the excise tax on repurchases of corporate stock under § 4501 as an issue under the jurisdiction of the Associate Chief Counsel (Corporate).
Section 3.01 has been further amended to direct users to Rev. Proc. 2023-26, 2023-33 I.R.B. 486 for procedures for fast-track processing of certain requests for letter rulings solely or primarily under the jurisdiction of the Associate Chief Counsel (Corporate).
Section 6.03(2) has been deleted to reflect the elimination by Associate Chief Counsel (Corporate) of the significant issue practice.
Section 6.11 has been amended to permit issuance of a ‘comfort letter’ relating to certain issues under §§ 332, 351, 355, 368, 1036, and related operative provisions, of the Tax Code.
January 2, 2024 78 Bulletin No. 2024–1
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