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HIGHLIGHTS Bulletin No. 2024–52 OF THIS ISSUE December 23, 2024

ADMINISTRATIVE

Internal Revenue Bulletin 2024-52 · 2026-10-03 edition · updated 2026-10-04 · United States

AOD 2024-1, page 1354. Acquiescence to the holding that notices that identify certain arrangements as reportable transactions, issued without following notice-and-comment rulemaking procedures after the American Jobs Creation Act of 2004, are invalid under the Administrative Procedure Act.

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▸Contents — Internal Revenue Bulletin 2024-52

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