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Notice 2024-54 is withdrawn.

SECTION 7. DRAFTING

Internal Revenue Bulletin 2025-19 · 2026-10-03 edition · updated 2026-10-04 · United States

INFORMATION

The principal authors of this notice are Anthony Sacco, Jeremy Milton, and Elizabeth Zanet of the Office of the Associate Chief Counsel (Passthroughs, Trusts, and Estates). For further information regarding this notice contact Mr. Sacco, Mr. Milton, or Ms. Zanet at (202) 317-5279 (not a toll-free number).

Limited Waiver of Penalties for Certain Disclosure Statements for Micro- captive Reportable Transactions

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▸Contents — Internal Revenue Bulletin 2025-19

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