HIGHLIGHTS OF THIS ISSUE EMPLOYEE PLANS EXEMPT ORGANIZATIONS INCOME TAX The IRS Mission Introduction Part I Rev. Rul. 2023-6 Part III Notice 2023-25 Part IV Announcement 2023-8 Definition of Terms Abbreviations Numerical Finding List1 Numerical Finding List Finding List of Current Actions on Previously Published Items1 How to get the Internal Revenue Bulletin INTERNAL REVENUE BULLETIN We Welcome Comments About the Internal Revenue Bulletin Internal Revenue Bulletin: 2023-14 April 3, 2023 HIGHLIGHTS OF THIS ISSUE These synopses are intended only as aids to the reader in identifying the subject matter covered. They may not be relied upon as authoritative interpretations. EMPLOYEE PLANS Notice 2023-25, page 629. This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for March 2023 used under § 417(e)(3)(D), the 24-month average segment rates applicable for March 2023, and the 30-year Treasury rates, as reflected by the application of § 430(h)(2)(C)(iv). EXEMPT ORGANIZATIONS Announcement 2023-8, page 632. Revocation of IRC 501(c)(3) Organizations for failure to meet the code section requirements. Contributions made to the organizations by individual donors are no longer deductible under IRC 170(b)(1)(A). INCOME TAX Rev. Rul. 2023-6, page 627. Federal rates; adjusted federal rates; adjusted federal long-term rate, and the long-term tax exempt rate. For purposes of sections 382, 1274, 1288, 7872 and other sections of the Code, tables set forth the rates for April 2023. (Also Sections 42, 280G, 382, 467, 468, 482, 483, 1288, 7520, 7872.) The IRS Mission Provide America’s taxpayers top-quality service by helping them understand and meet their tax responsibilities and enforce the law with integrity and fairness to all. Introduction The Internal Revenue Bulletin is the authoritative instrument of the Commissioner of Internal Revenue for announcing official rulings and procedures of the Internal Revenue Service and for publishing Treasury Decisions, Executive Orders, Tax Conventions, legislation, court decisions, and other items of general interest. It is published weekly. It is the policy of the Service to publish in the Bulletin all substantive rulings necessary to promote a uniform application of the tax laws, including all rulings that supersede, revoke, modify, or amend any of those previously published in the Bulletin. All published rulings apply retroactively unless otherwise indicated. Procedures relating solely to matters of internal management are not published; however, statements of internal practices and procedures that affect the rights and duties of taxpayers are published. Revenue rulings represent the conclusions of the Service on the application of the law to the pivotal facts stated in the revenue ruling. In those based on positions taken in rulings to taxpayers or technical advice to Service field offices, identifying details and information of a confidential nature are deleted to prevent unwarranted invasions of privacy and to comply with statutory requirements. Rulings and procedures reported in the Bulletin do not have the force and effect of Treasury Department Regulations, but they may be used as precedents. Unpublished rulings will not be relied on, used, or cited as precedents by Service personnel in the disposition of other cases. In applying published rulings and procedures, the effect of subsequent legislation, regulations, court decisions, rulings, and procedures must be considered, and Service personnel and others concerned are cautioned against reaching the same conclusions in other cases unless the facts and circumstances are substantially the same. The Bulletin is divided into four parts as follows: Part I.—1986 Code. This part includes rulings and decisions based on provisions of the Internal Revenue Code of 1986. Part II.—Treaties and Tax Legislation. This part is divided into two subparts as follows: Subpart A, Tax Conventions and Other Related Items, and Subpart B, Legislation and Related Committee Reports. Part III.—Administrative, Procedural, and Miscellaneous. To the extent practicable, pertinent cross references to these subjects are contained in the other Parts and Subparts. Also included in this part are Bank Secrecy Act Administrative Rulings. Bank Secrecy Act Administrative Rulings are issued by the Department of the Treasury’s Office of the Assistant Secretary (Enforcement). Part IV.—Items of General Interest. This part includes notices of proposed rulemakings, disbarment and suspension lists, and announcements. The last Bulletin for each month includes a cumulative index for the matters published during the preceding months. These monthly indexes are cumulated on a semiannual basis, and are published in the last Bulletin of each semiannual period. Part I Section 1274.—Determination of Issue Price in the Case of Certain Debt Instruments Issued for Property Rev. Rul. 2023-6 This revenue ruling provides various prescribed rates for federal income tax purposes for April 2023 (the current month). Table 1 contains the short-term, mid-term, and long-term applicable federal rates (AFR) for the current month for purposes of section 1274(d) of the Internal Revenue Code. Table 2 contains the short-term, mid-term, and long-term adjusted applicable federal rates (adjusted AFR) for the current month for purposes of section 1288(b). Table 3 sets forth the adjusted federal long-term rate and the long-term tax-exempt rate described in section 382(f). Table 4 contains the appropriate percentages for determining the low-income housing credit described in section 42(b)(1) for buildings placed in service during the current month. However, under section 42(b)(2), the applicable percentage for non-federally subsidized new buildings placed in service after July 30, 2008, shall not be less than 9%. Finally, Table 5 contains the federal rate for determining the present value of an annuity, an interest for life or for a term of years, or a remainder or a reversionary interest for purposes of section 7520. REV. RUL. 2023-6 TABLE 1 Applicable Federal Rates (AFR) for April 2023 Period for Compounding Annual Semiannual Quarterly Monthly Short-term AFR 4.86% 4.80% 4.77% 4.75% 110% AFR 5.35% 5.28% 5.25% 5.22% 120% AFR 5.84% 5.76% 5.72% 5.69% 130% AFR 6.34% 6.24% 6.19% 6.16% Mid-term AFR 4.15% 4.11% 4.09% 4.08% 110% AFR 4.57% 4.52% 4.49% 4.48% 120% AFR 4.99% 4.93% 4.90% 4.88% 130% AFR 5.41% 5.34% 5.30% 5.28% 150% AFR 6.27% 6.17% 6.12% 6.09% 175% AFR 7.32% 7.19% 7.13% 7.08% Long-term AFR 4.02% 3.98% 3.96% 3.95% 110% AFR 4.43% 4.38% 4.36% 4.34% 120% AFR 4.84% 4.78% 4.75% 4.73% 130% AFR 5.24% 5.17% 5.14% 5.12% REV. RUL. 2023-6 TABLE 2 Adjusted AFR for April 2023 Period for Compounding Annual Semiannual Quarterly Monthly Short-term adjusted AFR 3.67% 3.64% 3.62% 3.61% Mid-term adjusted AFR 3.14% 3.12% 3.11% 3.10% Long-term adjusted AFR 3.04% 3.02% 3.01% 3.00% REV. RUL. 2023-6 TABLE 3 Rates Under Section 382 for April 2023 Adjusted federal long-term rate for the current month 3.04% Long-term tax-exempt rate for ownership changes during the current month (the highest of the adjusted federal long-term rates for the current month and the prior two months.) 3.04% REV. RUL. 2023-6 TABLE 4 Appropriate Percentages Under Section 42(b)(1) for April 2023 Note: Under section 42(b)(2), the applicable percentage for non-federally subsidized new buildings placed in service after July 30, 2008, shall not be less than 9%. Appropriate percentage for the 70% present value low-income housing credit 7.95% Appropriate percentage for the 30% present value low-income housing credit 3.41% REV. RUL. 2023-6 TABLE 5 Rate Under Section 7520 for April 2023 Applicable federal rate for determining the present value of an annuity, an interest for life or a term of years, or a remainder or reversionary interest 5.00% Section 42.—Low-Income Housing Credit The applicable federal short-term, mid-term, and long-term rates are set forth for the month of April 2023. See Rev. Rul. 2023-6, page 627. Section 280G.—Golden Parachute Payments The applicable federal short-term, mid-term, and long-term rates are set forth for the month of April 2023. See Rev. Rul. 2023-6, page 627. Section 382.—Limitation on Net Operating Loss Carryforwards and Certain Built-In Losses Following Ownership Change The adjusted applicable federal long-term rate is set forth for the month of April 2023. See Rev. Rul. 2023-6, page 627. Section 467.—Certain Payments for the Use of Property or Services The applicable federal short-term, mid-term, and long-term rates are set forth for the month of April 2023. See Rev. Rul. 2023-6, page 627. Section 468.—Special Rules for Mining and Solid Waste Reclamation and Closing Costs The applicable federal short-term rates are set forth for the month of April 2023. See Rev. Rul. 2023-6, page 627. Section 482.—Allocation of Income and Deductions Among Taxpayers The applicable federal short-term, mid-term, and long-term rates are set forth for the month of April 2023. See Rev. Rul. 2023-6, page 627. Section 483.—Interest on Certain Deferred Payments The applicable federal short-term, mid-term, and long-term rates are set forth for the month of April 2023. See Rev. Rul. 2023-6, page 627. Section 1288.—Treatment of Original Issue Discount on Tax-Exempt Obligations The adjusted applicable federal short-term, mid-term, and long-term rates are set forth for the month of April 2023. See Rev. Rul. 2023-6, page 627. Section 7520.—Valuation Tables The applicable federal mid-term rates are set forth for the month of April 2023. See Rev. Rul. 2023-6, page 627. Section 7872.—Treatment of Loans With Below-Market Interest Rates The applicable federal short-term, mid-term, and long-term rates are set forth for the month of April 2023. See Rev. Rul. 2023-6, page 627. Part III Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates Notice 2023-25 This notice provides guidance on the corporate bond monthly yield curve, the corresponding spot segment rates used under § 417(e)(3), and the 24-month average segment rates under § 430(h)(2) of the Internal Revenue Code. In addition, this notice provides guidance as to the interest rate on 30-year Treasury securities under § 417(e)(3)(A)(ii)(II) as in effect for plan years beginning before 2008 and the 30-year Treasury weighted average rate under § 431(c)(6)(E)(ii)(I). YIELD CURVE AND SEGMENT RATES Section 430 specifies the minimum funding requirements that apply to single-employer plans (except for CSEC plans under § 414(y)) pursuant to § 412. Section 430(h)(2) specifies the interest rates that must be used to determine a plan’s target normal cost and funding target. Under this provision, present value is generally determined using three 24-month average interest rates (“segment rates”), each of which applies to cash flows during specified periods. To the extent provided under § 430(h)(2)(C)(iv), these segment rates are adjusted by the applicable percentage of the 25-year average segment rates for the period ending September 30 of the year preceding the calendar year in which the plan year begins.1 However, an election may be made under § 430(h)(2)(D)(ii) to use the monthly yield curve in place of the segment rates. Notice 2007-81, 2007-44 I.R.B. 899, provides guidelines for determining the monthly corporate bond yield curve, and the 24-month average corporate bond segment rates used to compute the target normal cost and the funding target. Consistent with the methodology specified in Notice 2007-81, the monthly corporate bond yield curve derived from February 2023 data is in Table 2023-2 at the end of this notice. The spot first, second, and third segment rates for the month of February 2023 are, respectively, 4.99, 5.12, and 4.96. The 24-month average segment rates determined under § 430(h)(2)(C)(i) through (iii) must be adjusted pursuant to § 430(h)(2)(C)(iv) to be within the applicable minimum and maximum percentages of the corresponding 25-year average segment rates. For this purpose, any 25-year average segment rate that is less than 5% is deemed to be 5%. The 25-year average segment rates for plan years beginning in 2022 and 2023 were published in Notice 2021-54, 2021-41 I.R.B. 457 and Notice 2022-40, 2022-40 I.R.B. 266, respectively. The applicable minimum and maximum percentages are 95% and 105% for a plan year beginning in 2022 or 2023. 24-MONTH AVERAGE CORPORATE BOND SEGMENT RATES The three 24-month average corporate bond segment rates applicable for March 2023 without adjustment for the 25-year average segment rate limits are as follows: 24-Month Average Segment Rates Without 25-Year Average Adjustment Applicable Month First Segment Second Segment Third Segment March 2023 2.50 3.83 4.06 The adjusted 24-month average segment rates set forth in the chart below reflect § 430(h)(2)(C)(iv) of the Code. The 24-month averages applicable for March 2023, adjusted to be within the applicable minimum and maximum percentages of the corresponding 25-year average segment rates in accordance with § 430(h)(2)(C)(iv) of the Code, are as follows: Adjusted 24-Month Average Segment Rates For Plan Years Beginning In Applicable Month First Segment Second Segment Third Segment 2022 March 2023 4.75 5.18 5.92 2023 March 2023 4.75 5.00 5.74 30-YEAR TREASURY SECURITIES INTEREST RATES Section 431 specifies the minimum funding requirements that apply to multiemployer plans pursuant to § 412. Section 431(c)(6)(B) specifies a minimum amount for the full-funding limitation described in § 431(c)(6)(A), based on the plan’s current liability. Section 431(c)(6)(E)(ii)(I) provides that the interest rate used to calculate current liability for this purpose must be no more than 5 percent above and no more than 10 percent below the weighted average of the rates of interest on 30-year Treasury securities during the four-year period ending on the last day before the beginning of the plan year. Notice 88-73, 1988-2 C.B. 383, provides guidelines for determining the weighted average interest rate. The rate of interest on 30-year Treasury securities for February 2023 is 3.80 percent. The Service determined this rate as the average of the daily determinations of yield on the 30-year Treasury bond maturing in November 2052. For plan years beginning in March 2023, the weighted average of the rates of interest on 30-year Treasury securities and the permissible range of rates used to calculate current liability are as follows: Treasury Weighted Average Rates For Plan Years Beginning In 30-Year Treasury Weighted Average Permissible Range 90% to 105% March 2023 2.53 2.27 to 2.65 MINIMUM PRESENT VALUE SEGMENT RATES In general, the applicable interest rates under § 417(e)(3)(D) are segment rates computed without regard to a 24-month average. Notice 2007-81 provides guidelines for determining the minimum present value segment rates. Pursuant to that notice, the minimum present value segment rates determined for February 2023 are as follows: Minimum Present Value Segment Rates Month First Segment Second Segment Third Segment February 2023 4.99 5.12 4.96 DRAFTING INFORMATION The principal author of this notice is Tom Morgan of the Office of Associate Chief Counsel (Employee Benefits, Exempt Organizations, and Employment Taxes). However, other personnel from the IRS participated in the development of this guidance. For further information regarding this notice, contact Mr. Morgan at 202-317-6700 or Tony Montanaro at 626-927-1475 (not toll-free numbers). Table 2023-2 Monthly Yield Curve for February 2023 Derived from February 2023 Data Maturity Yield Maturity Yield Maturity Yield Maturity Yield Maturity Yield 0.5 5.18 20.5 5.13 40.5 4.94 60.5 4.88 80.5 4.85 1.0 5.15 21.0 5.12 41.0 4.94 61.0 4.88 81.0 4.85 1.5 5.12 21.5 5.11 41.5 4.93 61.5 4.88 81.5 4.85 2.0 5.07 22.0 5.10 42.0 4.93 62.0 4.88 82.0 4.85 2.5 5.01 22.5 5.09 42.5 4.93 62.5 4.88 82.5 4.85 3.0 4.95 23.0 5.08 43.0 4.93 63.0 4.88 83.0 4.85 3.5 4.90 23.5 5.07 43.5 4.93 63.5 4.88 83.5 4.85 4.0 4.86 24.0 5.07 44.0 4.92 64.0 4.87 84.0 4.85 4.5 4.83 24.5 5.06 44.5 4.92 64.5 4.87 84.5 4.85 5.0 4.82 25.0 5.05 45.0 4.92 65.0 4.87 85.0 4.85 5.5 4.83 25.5 5.04 45.5 4.92 65.5 4.87 85.5 4.85 6.0 4.85 26.0 5.04 46.0 4.92 66.0 4.87 86.0 4.85 6.5 4.88 26.5 5.03 46.5 4.92 66.5 4.87 86.5 4.85 7.0 4.91 27.0 5.03 47.0 4.91 67.0 4.87 87.0 4.85 7.5 4.95 27.5 5.02 47.5 4.91 67.5 4.87 87.5 4.84 8.0 4.99 28.0 5.02 48.0 4.91 68.0 4.87 88.0 4.84 8.5 5.03 28.5 5.01 48.5 4.91 68.5 4.87 88.5 4.84 9.0 5.06 29.0 5.01 49.0 4.91 69.0 4.87 89.0 4.84 9.5 5.10 29.5 5.00 49.5 4.91 69.5 4.87 89.5 4.84 10.0 5.13 30.0 5.00 50.0 4.91 70.0 4.86 90.0 4.84 10.5 5.15 30.5 5.00 50.5 4.90 70.5 4.86 90.5 4.84 11.0 5.18 31.0 4.99 51.0 4.90 71.0 4.86 91.0 4.84 11.5 5.20 31.5 4.99 51.5 4.90 71.5 4.86 91.5 4.84 12.0 5.21 32.0 4.98 52.0 4.90 72.0 4.86 92.0 4.84 12.5 5.22 32.5 4.98 52.5 4.90 72.5 4.86 92.5 4.84 13.0 5.23 33.0 4.98 53.0 4.90 73.0 4.86 93.0 4.84 13.5 5.24 33.5 4.97 53.5 4.90 73.5 4.86 93.5 4.84 14.0 5.24 34.0 4.97 54.0 4.89 74.0 4.86 94.0 4.84 14.5 5.24 34.5 4.97 54.5 4.89 74.5 4.86 94.5 4.84 15.0 5.23 35.0 4.97 55.0 4.89 75.0 4.86 95.0 4.84 15.5 5.23 35.5 4.96 55.5 4.89 75.5 4.86 95.5 4.84 16.0 5.22 36.0 4.96 56.0 4.89 76.0 4.86 96.0 4.84 16.5 5.21 36.5 4.96 56.5 4.89 76.5 4.86 96.5 4.84 17.0 5.20 37.0 4.95 57.0 4.89 77.0 4.86 97.0 4.84 17.5 5.19 37.5 4.95 57.5 4.89 77.5 4.86 97.5 4.84 18.0 5.18 38.0 4.95 58.0 4.89 78.0 4.85 98.0 4.84 18.5 5.17 38.5 4.95 58.5 4.88 78.5 4.85 98.5 4.84 19.0 5.16 39.0 4.94 59.0 4.88 79.0 4.85 99.0 4.84 19.5 5.15 39.5 4.94 59.5 4.88 79.5 4.85 99.5 4.84 20.0 5.14 40.0 4.94 60.0 4.88 80.0 4.85 100.0 4.83 1 Pursuant to § 433(h)(3)(A), the third segment rate determined under § 430(h)(2)(C) is used to determine the current liability of a CSEC plan (which is used to calculate the minimum amount of the full funding limitation under § 433(c)(7)(C)). Part IV Deletions From Cumulative List of Organizations, Contributions to Which are Deductible Under Section 170 of the Code Announcement 2023-8 Table of Contents The Internal Revenue Service has revoked its determination that the organizations listed below qualify as organizations described in sections 501(c)(3) and 170(c)(2) of the Internal Revenue Code of 1986. Generally, the IRS will not disallow deductions for contributions made to a listed organization on or before the date of announcement in the Internal Revenue Bulletin that an organization no longer qualifies. However, the IRS is not precluded from disallowing a deduction for any contributions made after an organization ceases to qualify under section 170(c)(2) if the organization has not timely filed a suit for declaratory judgment under section 7428 and if the contributor (1) had knowledge of the revocation of the ruling or determination letter, (2) was aware that such revocation was imminent, or (3) was in part responsible for or was aware of the activities or omissions of the organization that brought about this revocation. If on the other hand a suit for declaratory judgment has been timely filed, contributions from individuals and organizations described in section 170(c)(2) that are otherwise allowable will continue to be deductible. Protection under section 7428(c) would begin on April 3, 2023 and would end on the date the court first determines the organization is not described in section 170(c)(2) as more particularly set for in section 7428(c)(1). For individual contributors, the maximum deduction protected is $1,000, with a husband and wife treated as one contributor. This benefit is not extended to any individual, in whole or in part, for the acts or omissions of the organization that were the basis for revocation. NAME OF ORGANIZATION Effective Date of Revocation LOCATION Mama Friends of Earth 1/1/2019 Phoenixville, PA APHA Zone 5 Coordinating Committee 1/1/2018 Altoona, IA Neilia LaValle Philanthropies 5/1/2018 Huntington Beach, CA Definition of Terms Revenue rulings and revenue procedures (hereinafter referred to as “rulings”) that have an effect on previous rulings use the following defined terms to describe the effect: Amplified describes a situation where no change is being made in a prior published position, but the prior position is being extended to apply to a variation of the fact situation set forth therein. Thus, if an earlier ruling held that a principle applied to A, and the new ruling holds that the same principle also applies to B, the earlier ruling is amplified. (Compare with modified, below). Clarified is used in those instances where the language in a prior ruling is being made clear because the language has caused, or may cause, some confusion. It is not used where a position in a prior ruling is being changed. Distinguished describes a situation where a ruling mentions a previously published ruling and points out an essential difference between them. Modified is used where the substance of a previously published position is being changed. Thus, if a prior ruling held that a principle applied to A but not to B, and the new ruling holds that it applies to both A and B, the prior ruling is modified because it corrects a published position. (Compare with amplified and clarified, above). Obsoleted describes a previously published ruling that is not considered determinative with respect to future transactions. This term is most commonly used in a ruling that lists previously published rulings that are obsoleted because of changes in laws or regulations. A ruling may also be obsoleted because the substance has been included in regulations subsequently adopted. Revoked describes situations where the position in the previously published ruling is not correct and the correct position is being stated in a new ruling. Superseded describes a situation where the new ruling does nothing more than restate the substance and situation of a previously published ruling (or rulings). Thus, the term is used to republish under the 1986 Code and regulations the same position published under the 1939 Code and regulations. The term is also used when it is desired to republish in a single ruling a series of situations, names, etc., that were previously published over a period of time in separate rulings. If the new ruling does more than restate the substance of a prior ruling, a combination of terms is used. For example, modified and superseded describes a situation where the substance of a previously published ruling is being changed in part and is continued without change in part and it is desired to restate the valid portion of the previously published ruling in a new ruling that is self contained. In this case, the previously published ruling is first modified and then, as modified, is superseded. Supplemented is used in situations in which a list, such as a list of the names of countries, is published in a ruling and that list is expanded by adding further names in subsequent rulings. After the original ruling has been supplemented several times, a new ruling may be published that includes the list in the original ruling and the additions, and supersedes all prior rulings in the series. Suspended is used in rare situations to show that the previous published rulings will not be applied pending some future action such as the issuance of new or amended regulations, the outcome of cases in litigation, or the outcome of a Service study. Abbreviations The following abbreviations in current use and formerly used will appear in material published in the Bulletin. A—Individual. Acq.—Acquiescence. B—Individual. BE—Beneficiary. BK—Bank. B.T.A.—Board of Tax Appeals. C—Individual. C.B.—Cumulative Bulletin. CFR—Code of Federal Regulations. CI—City. COOP—Cooperative. Ct.D.—Court Decision. CY—County. D—Decedent. DC—Dummy Corporation. DE—Donee. Del. Order—Delegation Order. DISC—Domestic International Sales Corporation. DR—Donor. E—Estate. EE—Employee. E.O.—Executive Order. ER—Employer. ERISA—Employee Retirement Income Security Act. EX—Executor. F—Fiduciary. FC—Foreign Country. FICA—Federal Insurance Contributions Act. FISC—Foreign International Sales Company. FPH—Foreign Personal Holding Company. F.R.—Federal Register. FUTA—Federal Unemployment Tax Act. FX—Foreign corporation. G.C.M.—Chief Counsel’s Memorandum. GE—Grantee. GP—General Partner. GR—Grantor. IC—Insurance Company. I.R.B.—Internal Revenue Bulletin. LE—Lessee. LP—Limited Partner. LR—Lessor. M—Minor. Nonacq.—Nonacquiescence. O—Organization. P—Parent Corporation. PHC—Personal Holding Company. PO—Possession of the U.S. PR—Partner. PRS—Partnership. PTE—Prohibited Transaction Exemption. Pub. L.—Public Law. REIT—Real Estate Investment Trust. Rev. Proc.—Revenue Procedure. Rev. Rul.—Revenue Ruling. S—Subsidiary. S.P.R.—Statement of Procedural Rules. Stat.—Statutes at Large. T—Target Corporation. T.C.—Tax Court. T.D.—Treasury Decision. TFE—Transferee. TFR—Transferor. T.I.R.—Technical Information Release. TP—Taxpayer. TR—Trust. TT—Trustee. U.S.C.—United States Code. X—Corporation. Y—Corporation. Z—Corporation. Numerical Finding List1 Numerical Finding List Bulletin 2023–14 Announcements: Article Issue Link Page 2023-2 2023-2 I.R.B. 2023-2 344 2023-1 2023-3 I.R.B. 2023-3 422 2023-3 2023-5 I.R.B. 2023-5 447 2023-4 2023-7 I.R.B. 2023-7 470 2023-5 2023-9 I.R.B. 2023-9 499 2023-6 2023-9 I.R.B. 2023-9 501 2023-8 2023-14 I.R.B. 2023-14 632 AOD: Article Issue Link Page 2023-1 2023-10 I.R.B. 2023-10 502 2023-2 2023-11 I.R.B. 2023-11 529 Notices: Article Issue Link Page 2023-4 2023-2 I.R.B. 2023-2 321 2023-5 2023-2 I.R.B. 2023-2 324 2023-6 2023-2 I.R.B. 2023-2 328 2023-8 2023-2 I.R.B. 2023-2 341 2023-1 2023-3 I.R.B. 2023-3 373 2023-2 2023-3 I.R.B. 2023-3 374 2023-3 2023-3 I.R.B. 2023-3 388 2023-7 2023-3 I.R.B. 2023-3 390 2023-9 2023-3 I.R.B. 2023-3 402 2023-10 2023-3 I.R.B. 2023-3 403 2023-11 2023-3 I.R.B. 2023-3 404 2023-12 2023-6 I.R.B. 2023-6 450 2023-13 2023-6 I.R.B. 2023-6 454 2023-16 2023-8 I.R.B. 2023-8 479 2023-17 2023-10 I.R.B. 2023-10 505 2023-18 2023-10 I.R.B. 2023-10 508 2023-20 2023-10 I.R.B. 2023-10 523 2023-19 2023-11 I.R.B. 2023-11 560 2023-21 2023-11 I.R.B. 2023-11 563 2023-22 2023-12 I.R.B. 2023-12 569 2023-23 2023-13 I.R.B. 2023-13 571 2023-24 2023-13 I.R.B. 2023-13 571 2023-26 2023-13 I.R.B. 2023-13 577 2023-25 2023-14 I.R.B. 2023-14 629 Proposed Regulations: Article Issue Link Page REG-100442-22 2023-3 I.R.B. 2023-3 423 REG-146537-06 2023-3 I.R.B. 2023-3 436 REG-114666-22 2023-4 I.R.B. 2023-4 437 REG 122286-18 2023-11 I.R.B. 2023-11 565 Revenue Procedures: Article Issue Link Page 2023-1 2023-1 I.R.B. 2023-1 1 2023-2 2023-1 I.R.B. 2023-1 120 2023-3 2023-1 I.R.B. 2023-1 144 2023-4 2023-1 I.R.B. 2023-1 162 2023-5 2023-1 I.R.B. 2023-1 265 2023-7 2023-1 I.R.B. 2023-1 305 Revenue Procedures:—Continued Article Issue Link Page 2023-8 2023-3 I.R.B. 2023-3 407 2023-10 2023-3 I.R.B. 2023-3 411 2023-11 2023-3 I.R.B. 2023-3 417 2023-14 2023-6 I.R.B. 2023-6 466 2023-9 2023-7 I.R.B. 2023-7 471 2023-13 2023-13 I.R.B. 2023-13 581 2023-17 2023-13 I.R.B. 2023-13 604 2023-18 2023-13 I.R.B. 2023-13 605 2023-19 2023-13 I.R.B. 2023-13 626 Revenue Rulings: Article Issue Link Page 2023-1 2023-2 I.R.B. 2023-2 309 2023-3 2023-6 I.R.B. 2023-6 448 2023-4 2023-9 I.R.B. 2023-9 480 2023-5 2023-10 I.R.B. 2023-10 503 2023-6 2023-14 I.R.B. 2023-14 627 Treasury Decisions: Article Issue Link Page 9970 2023-2 I.R.B. 2023-2 311 9771 2023-3 I.R.B. 2023-3 346 9772 2023-11 I.R.B. 2023-11 530 9773 2023-11 I.R.B. 2023-11 557 1 A cumulative list of all revenue rulings, revenue procedures, Treasury decisions, etc., published in Internal Revenue Bulletins 2022–27 through 2022–52 is in Internal Revenue Bulletin 2022–52, dated December 27, 2022. Finding List of Current Actions on Previously Published Items1 Bulletin 2023–14 How to get the Internal Revenue Bulletin INTERNAL REVENUE BULLETIN The Introduction at the beginning of this issue describes the purpose and content of this publication. The weekly Internal Revenue Bulletins are available at www.irs.gov/irb/. We Welcome Comments About the Internal Revenue Bulletin If you have comments concerning the format or production of the Internal Revenue Bulletin or suggestions for improving it, we would be pleased to hear from you. You can email us your suggestions or comments through the IRS Internet Home Page www.irs.gov) or write to the Internal Revenue Service, Publishing Division, IRB Publishing Program Desk, 1111 Constitution Ave. NW, IR-6230 Washington, DC 20224.
