Rev. Proc. 92-67, 1992-2 C.B. 429 (election under § 1278(b) to include market discount in
SECTION 16. WHAT
Internal Revenue Bulletin 2025-1 · 2026-10-03 edition · updated 2026-10-04 · United States
SIGNIFICANT CHANGES HAVE BEEN MADE TO REV. PROC. 2024-1?
Associate Chief Counsel (Passthroughs, Trusts and Estates)
Associate Chief Counsel (Procedure and Administration)
Assistant Deputy Commissioner, Compliance Integration
Director, SB/SE Exam, Specialty Policy
SB/SE Examination – Field Exam Area Director
Director, Return Integrity and Compliance Services, TS
Director, Employee Plans Examinations Director, Exempt Organizations Examinations Director, Government Entities
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Section 7.01(13) has been amended to clarify that submissions sent by electronic facsimile must be physically signed with a handwritten signature prior to faxing.
Section 15.07 has been amended to clarify that regulated investment companies as defined in section 851 are the only entities with a common sponsor that are eligible for the user fee provided paragraph (A)(5)(a) of Appendix A for substantially identical letter rulings and closing agreements.
December 30, 2024 78 Bulletin No. 2025–1
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