HIGHLIGHTS OF THIS ISSUE ADMINISTRATIVE ADMINISTRATIVE, INCOME TAX EXEMPT ORGANIZATIONS INCOME TAX The IRS Mission Introduction Part I Rev. Rul. 2023-19 Part III Notice 2023-68 Rev. Proc. 2023-32 Part IV Announcement 2023-29 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: 2023-41 October 10, 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. ADMINISTRATIVE Rev. Proc. 2023-32, page 1064. This procedure publishes the amounts of unused housing credit carryovers allocated to qualified states under section 42(h)(3)(D) of the Code for calendar year 2023. 26 CFR 601.105: Examination of returns and claims for refund, credit, or abatement; determination of correct tax liability. (Also: Part I, §§ 6011, 6662, 6662A, 6707A; 1-6011-4.) ADMINISTRATIVE, INCOME TAX Notice 2023-68, page 1060. Optional special per diem rates. This notice provides the 2023-2024 special per diem rates for taxpayers to use in substantiating the amount of ordinary and necessary business expenses incurred while traveling away from home. The notice includes (1) the special transportation industry rate, (2) the rate for the incidental expenses only deduction, and (3) the rates and list of high-cost localities for the high-low substantiation method. EXEMPT ORGANIZATIONS Announcement 2023-29, page 1064. 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. 2023-19, page 1059. Fringe benefits aircraft valuation formula. For purposes of section 1.61-21(g) of the Income Tax Regulations, relating to the rule for valuing non-commercial flights on employer-provided aircraft, the Standard Industry Fare Level (SIFL) cents-per-mile rates and terminal charge in effect for the second half of 2023 are set forth. 26 CFR 1.61-21: Taxation of Fringe Benefits 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 61. Gross Income Defined Rev. Rul. 2023-19 For purposes of the taxation of fringe benefits under section 61 of the Internal Revenue Code, section 1.61-21(g) of the Income Tax Regulations provides a rule for valuing noncommercial flights on employer-provided aircraft. Section 1.61-21(g)(5) provides an aircraft valuation formula to determine the value of such flights. The value of a flight is determined under the base aircraft valuation formula (also known as the Standard Industry Fare Level formula or SIFL) by multiplying the SIFL cents-per-mile rates applicable for the period during which the flight was taken by the appropriate aircraft multiple provided in section 1.61-21(g)(7) and then adding the applicable terminal charge. The SIFL cents-per-mile rates in the formula and the terminal charge are calculated by the Department of Transportation (DOT) and are reviewed semi-annually. The following charts set forth the terminal charge and SIFL mileage rates: Period During Which the Flight Is Taken Terminal Charge SIFL Mileage Rates 7/1/23 - 12/31/23 $52.98 Up to 500 miles = $.2898 per mile 501-1500 miles = $.2210 per mile Over 1500 miles = $.2124 per mile DRAFTING INFORMATION The principal author of this revenue ruling is Kathleen Edmondson of the Office of Associate Chief Counsel (Employee Benefits, Exempt Organizations and Employment Taxes). For further information regarding this revenue ruling, contact Ms. Edmondson at (202) 317-6798 (not a toll-free number). Part III 2023-2024 Special Per Diem Rates Notice 2023-68 SECTION 1. PURPOSE This annual notice provides the 2023-2024 special per diem rates for taxpayers to use in substantiating the amount of ordinary and necessary business expenses incurred while traveling away from home, specifically (1) the special transportation industry meal and incidental expenses (M&IE) rates, (2) the rate for the incidental expenses only deduction, and (3) the rates and list of high-cost localities for purposes of the high-low substantiation method. SECTION 2. BACKGROUND Rev. Proc. 2019-48, 2019-51 I.R.B. 1392 (or successor), provides rules for using a per diem rate to substantiate, under § 274(d) of the Internal Revenue Code and § 1.274-5 of the Income Tax Regulations, the amount of ordinary and necessary business expenses paid or incurred while traveling away from home. Taxpayers using the rates and list of high-cost localities provided in this notice must comply with Rev. Proc. 2019-48 (or successor). Notice 2022-44, 2022-41 I.R.B. 277, provides the rates and list of high-cost localities for the period October 1, 2022, to September 30, 2023. SECTION 3. SPECIAL M&IE RATES FOR TRANSPORTATION INDUSTRY The special M&IE rates for taxpayers in the transportation industry are $69 for any locality of travel in the continental United States (CONUS) and $74 for any locality of travel outside the continental United States (OCONUS). See section 4.04 of Rev. Proc. 2019-48 (or successor). SECTION 4. RATE FOR INCIDENTAL EXPENSES ONLY DEDUCTION The rate for any CONUS or OCONUS locality of travel for the incidental expenses only deduction is $5 per day. See section 4.05 of Rev. Proc. 2019-48 (or successor). SECTION 5. HIGH-LOW SUBSTANTIATION METHOD 1. Annual high-low rates. For purposes of the high-low substantiation method, the per diem rates in lieu of the rates described in Notice 2022-44 (the per diem substantiation method) are $309 for travel to any high-cost locality and $214 for travel to any other locality within CONUS. The amount of the $309 high rate and $214 low rate that is treated as paid for meals for purposes of § 274(n) is $74 for travel to any high-cost locality and $64 for travel to any other locality within CONUS. See section 5.02 of Rev. Proc. 2019-48 (or successor). The per diem rates in lieu of the rates described in Notice 2022-44 (the meal and incidental expenses only substantiation method) are $74 for travel to any high-cost locality and $64 for travel to any other locality within CONUS. 2. High-cost localities. The following localities have a federal per diem rate of $261 or more, and are high-cost localities for the specified portion of the calendar year: Key City County or Other Defined Location Portion of Calendar Year Alabama Gulf Shores Baldwin June 1 – July 31 Arizona Phoenix/Scottsdale Maricopa February 1 – March 31 Sedona City limits of Sedona October 1 – September 30 California Mill Valley/San Rafael/Novato Marin October 1 – October 31 and June 1 – September 30 Monterey Monterey June 1 – August 31 Napa Napa October 1 – September 30 Oakland Alameda October 1 – September 30 San Diego San Diego October 1 – September 30 San Francisco San Francisco October 1 – September 30 San Luis Obispo San Luis Obispo June 1 – August 31 San Mateo/Foster City/Belmont San Mateo October 1 – September 30 Santa Barbara Santa Barbara October 1 – September 30 Santa Monica City limits of Santa Monica October 1 – September 30 Sunnyvale/Palo Alto/San Jose Santa Clara October 1 – September 30 Yosemite National Park Mariposa October 1 – September 30 Colorado Aspen Pitkin October 1 – March 31 and June 1 – September 30 Denver/Aurora Denver, Adams, Arapahoe, and Jefferson October 1 – October 31 and April 1 – September 30 Grand Lake Grand December 1 – March 31 Silverthorne/Breckenridge Summit October 1 – March 31 and June 1 – September 30 Steamboat Springs Routt December 1 – March 31 Telluride San Miguel October 1 – September 30 Vail Eagle October 1 – September 30 Delaware Lewes Sussex July 1 – August 31 District of Columbia Washington, D.C. (also the cities of Alexandria, Falls Church, and Fairfax, and the counties of Arlington and Fairfax, in Virginia; and the counties of Montgomery and Prince George's in Maryland) (See also Maryland and Virginia) October 1 – June 30 and September 1 – September 30 Florida Boca Raton/Delray Beach/Jupiter Palm Beach and Hendry December 1 – April 30 Bradenton Manatee February 1 – March 31 Cocoa Beach Brevard February 1 – March 31 Fort Lauderdale Broward January 1 – April 30 Fort Myers Lee December 1 – March 31 Fort Walton Beach/DeFuniak Springs Okaloosa and Walton June 1 – July 31 Gulf Breeze Santa Rosa June 1 – July 31 Key West Monroe October 1 – September 30 Miami Miami-Dade December 1 – May 31 Naples Collier December 1 – April 30 Panama City Bay June 1 – July 31 Pensacola Escambia June 1 – July 31 Punta Gorda Charlotte February 1 – March 31 Sarasota Sarasota February 1 – April 30 Sebring Highlands February 1 – March 31 Stuart Martin February 1 – March 31 Tampa/St. Petersburg Pinellas and Hillsborough January 1 – April 30 Vero Beach Indian River October 1 – September 30 Georgia Atlanta Fulton and Dekalb January 1 – March 31 Jekyll Island/Brunswick Glynn March 1 – July 31 Idaho Sun Valley/Ketchum Blaine and Elmore December 1 – March 31 and June 1 – September 30 Illinois Chicago Cook and Lake October 1 – November 30 and April 1 – September 30 Maine Bar Harbor/Rockport Hancock and Knox October 1 – October 31 and July 1 – September 30 Kennebunk/Kittery/Sanford York July 1 – August 31 Portland Cumberland and Sagadahoc October 1 – October 31 and July 1 – September 30 Maryland Ocean City Worcester July 1 – August 31 Washington, D.C. Metropolitan Area Montgomery and Prince George’s October 1 – June 30 and September 1 – September 30 Massachusetts Boston/Cambridge Suffolk and City of Cambridge October 1 – September 30 Falmouth City limits of Falmouth May 1 – August 31 Hyannis Barnstable less the City of Falmouth July 1 – August 31 Martha's Vineyard Dukes October 1 – September 30 Nantucket Nantucket October 1 – September 30 Michigan Mackinac Island Mackinac July 1 – August 31 Petoskey Emmet July 1 – August 31 Traverse City Grand Traverse July 1 – August 31 Minnesota Duluth St. Louis October 1 – October 31 and June 1 – September 30 Montana Big Sky/West Yellowstone/Gardiner Gallatin and Park June 1 – September 30 Kalispell/Whitefish Flathead July 1 – August 31 Missoula Missoula June 1 – September 30 New Jersey Toms River Ocean July 1 – August 31 New Mexico Carlsbad Eddy October 1 – September 30 New York Glens Falls Warren July 1 – August 31 Lake Placid Essex July 1 – August 31 New York City Bronx, Kings, New York, Queens, and Richmond October 1 – December 31 and March 1 – September 30 Saratoga Springs/Schenectady Saratoga and Schenectady July 1 – August 31 North Carolina Kill Devil Hills Dare April 1 – September 30 Oregon Eugene/Florence Lane June 1 – July 31 Lincoln City Lincoln July 1 – August 31 Seaside Clatsop July 1 – August 31 Pennsylvania Hershey Hershey June 1 – August 31 Philadelphia Philadelphia October 1 – November 30, March 1 – June 30, and September 1 – September 30 Rhode Island Jamestown/Middletown/Newport Newport October 1 – October 31 and June 1 – September 30 South Carolina Charleston Charleston, Berkeley, and Dorchester October 1 – September 30 Hilton Head Beaufort March 1 – August 31 Myrtle Beach Horry June 1 – August 31 Tennessee Nashville Davidson October 1 – September 30 Utah Moab Grand October 1 – October 31 and March 1 – September 30 Park City Summit October 1 – September 30 Virginia Virginia Beach City of Virginia Beach June 1 – August 31 Wallops Island Accomack July 1 – August 31 Washington, D.C. Metropolitan Area Cities of Alexandria, Falls Church, and Fairfax; Counties of Arlington and Fairfax October 1 – June 30 and September 1 – September 30 Vermont Manchester Bennington October 1 – October 31 and August 1 – September 30 Montpelier Washington October 1 – October 31 and August 1 – September 30 Washington Port Angeles/Port Townsend Clallam and Jefferson July 1 – August 31 Seattle King October 1 – October 31 and May 1 – September 30 Wyoming Cody Park June 1 – September 30 Jackson/Pinedale Teton and Sublette October 1 – September 30 3. Changes in high-cost localities. The list of high-cost localities in this notice differs from the list of high-cost localities in section 5 of Notice 2022-44. a. The following localities have been added to the list of high-cost localities: Yosemite National Park, California; Tampa/St. Petersburg, Florida; Atlanta, Georgia; Missoula, Montana; Saratoga Springs/Schenectady, New York; Eugene/Florence, Oregon; Montpelier, Vermont. b. The following localities have changed the portion of the year in which they are high-cost localities: San Diego, California; District of Columbia (see also Maryland and Virginia); Fort Lauderdale, Florida; Fort Myers, Florida; Fort Walton Beach/DeFuniak Springs, Florida; Miami, Florida; Vero Beach, Florida; Portland, Maine; Washington, D.C. Metropolitan Area in Maryland (Counties of Montgomery and Prince George’s); Hilton Head, South Carolina; Manchester, Vermont; Washington, D.C. Metropolitan Area in Virginia (Cities of Alexandria, Falls Church, and Fairfax; Counties of Arlington and Fairfax); Seattle, Washington. c. The following localities have been removed from the list of high-cost localities: Los Angeles, California; Durango, Colorado; Portland, Oregon; Vancouver, Washington. SECTION 6. EFFECTIVE DATE This notice is effective for per diem allowances for lodging, meal and incidental expenses, or for meal and incidental expenses only, that are paid to any employee on or after October 1, 2023, for travel away from home on or after October 1, 2023. For purposes of computing the amount allowable as a deduction for travel away from home, this notice is effective for meal and incidental expenses or for incidental expenses only paid or incurred on or after October 1, 2023. See sections 4.06 and 5.04 of Rev. Proc. 2019-48 (or successor) for transition rules for the last 3 months of calendar year 2023. SECTION 7. EFFECT ON OTHER DOCUMENTS Notice 2022-44 is superseded. DRAFTING INFORMATION The principal author of this notice is C. Dylan Durham of the Office of Associate Chief Counsel (Income Tax & Accounting). For further information regarding this notice contact Mr. Durham at (202) 317-7005 (not a toll-free number). Rev. Proc. 2023-32 SECTION 1. PURPOSE This revenue procedure publishes the amounts of unused housing credit carryovers allocated to qualified states under § 42(h)(3)(D) of the Internal Revenue Code for calendar year 2023. SECTION 2. BACKGROUND Rev. Proc. 2019-45, 2019-48 I.R.B. 524, provides guidance to state housing credit agencies of qualified states on the procedure for requesting an allocation of unused housing credit carryovers under § 42(h)(3)(D). The amount of unused housing credit carryovers allocated to qualified states for a calendar year from a national pool of unused credit authority (the National Pool) is published by the Internal Revenue Service in the Internal Revenue Bulletin. This revenue procedure publishes these amounts for calendar year 2023. SECTION 3. PROCEDURE The unused housing credit carryover amount allocated from the National Pool by the Secretary to each qualified state for calendar year 2023 is as follows: Qualified State Amount Allocated Connecticut 54,370 Delaware 15,269 Florida 333,529 Georgia 163,623 Illinois 188,649 Maryland 92,430 Massachusetts 104,684 Michigan 150,447 Minnesota 85,721 Montana 16,836 Nebraska 29,506 Nevada 47,646 New Jersey 138,866 New Mexico 31,686 New York 295,030 North Carolina 160,415 Ohio 176,265 Oregon 63,575 Pennsylvania 194,496 Rhode Island 16,399 South Dakota 13,641 Texas 450,249 Utah 50,690 Vermont 9,702 Virginia 130,198 Washington 116,736 West Virginia 26,616 Wisconsin 88,350 EFFECTIVE DATE This revenue procedure is effective for allocations of housing credit dollar amounts attributable to the National Pool component of a qualified state’s housing credit ceiling for calendar year 2023. DRAFTING INFORMATION The principal author of this revenue procedure is Dillon Taylor of the Office of Associate Chief Counsel (Passthroughs and Special Industries). For further information regarding this revenue procedure, contact Mr. Taylor at (202) 317-4137 (not a toll-free number). Section 42—Low-Income Housing Credit. 26 CFR 1.42-14. Allocation rules for post-1989 State housing credit ceiling amounts. Guidance is provided to state housing credit agencies of qualified states that request an allocation of unused housing credit carryover under section 42(h)(3)(D) of the Internal Revenue Code. See Rev. Proc. 2023-32. Part IV Deletions From Cumulative List of Organizations, Contributions to Which are Deductible Under Section 170 of the Code Announcement 2023-29 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 OCTOBER 10, 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. Effective Date of Revocation LOCATION SHENANDALE GUN CLUB 01/01/2020 STAUNTON, VA FIRM FOUNDATION ACADEMY 01/01/2020 CLEARWATER, FL RURAL ADVANCEMENT INSTITUTE 01/01/2020 PITTSBORO, NC 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 2023–41 Announcements: Article Issue Link Page 2023-18 2023-30 I.R.B. 2023-30 366 2023-19 2023-30 I.R.B. 2023-30 367 2023-20 2023-30 I.R.B. 2023-30 368 2023-17 2023-31 I.R.B. 2023-31 412 2023-21 2023-31 I.R.B. 2023-31 413 2023-22 2023-32 I.R.B. 2023-32 429 2023-23 2023-34 I.R.B. 2023-34 569 2023-24 2023-35 I.R.B. 2023-35 661 2023-25 2023-37 I.R.B. 2023-37 821 2023-26 2023-37 I.R.B. 2023-37 822 2023-28 2023-37 I.R.B. 2023-37 823 2023-29 2023-41 I.R.B. 2023-41 1064 Notices: Article Issue Link Page 2023-29 2023-29 I.R.B. 2023-29 1 2023-45 2023-29 I.R.B. 2023-29 317 2023-47 2023-29 I.R.B. 2023-29 318 2023-37 2023-30 I.R.B. 2023-30 359 2023-50 2023-30 I.R.B. 2023-30 361 2023-51 2023-30 I.R.B. 2023-30 362 2023-54 2023-31 I.R.B. 2023-31 382 2023-53 2023-32 I.R.B. 2023-32 424 2023-55 2023-32 I.R.B. 2023-32 427 2023-57 2023-34 I.R.B. 2023-34 560 2023-58 2023-34 I.R.B. 2023-34 563 2023-59 2023-34 I.R.B. 2023-34 564 2023-52 2023-35 I.R.B. 2023-35 650 2023-61 2023-35 I.R.B. 2023-35 651 2023-62 2023-37 I.R.B. 2023-37 817 2023-56 2023-38 I.R.B. 2023-38 824 2023-63 2023-39 I.R.B. 2023-39 919 2023-64 2023-40 I.R.B. 2023-40 974 2023-66 2023-40 I.R.B. 2023-40 992 2023-68 2023-41 I.R.B. 2023-41 1060 Proposed Regulations: Article Issue Link Page REG-124123-22 2023-30 I.R.B. 2023-30 369 REG-124930-21 2023-31 I.R.B. 2023-31 431 REG-120730-21 2023-33 I.R.B. 2023-33 491 REG-134420-10 2023-34 I.R.B. 2023-34 571 REG-109348-22 2023-35 I.R.B. 2023-35 662 REG-120727-21 2023-36 I.R.B. 2023-36 670 REG-122793-19 2023-38 I.R.B. 2023-38 829 REG-100908-23 2023-39 I.R.B. 2023-39 931 Revenue Procedures: Article Issue Link Page 2023-31 2023-25 I.R.B. 2023-25 386 2023-26 2023-33 I.R.B. 2023-33 486 2023-27 2023-35 I.R.B. 2023-35 655 2023-17 2023-37 I.R.B. 2023-37 819 Revenue Procedures:—Continued Article Issue Link Page 2023-30 2023-40 I.R.B. 2023-40 995 2023-31 2023-40 I.R.B. 2023-40 1057 2023-32 2023-41 I.R.B. 2023-41 1064 Revenue Rulings: Article Issue Link Page 2023-13 2023-32 I.R.B. 2023-32 413 2023-14 2023-33 I.R.B. 2023-33 484 2023-15 2023-34 I.R.B. 2023-34 559 2023-15 2023-34 I.R.B. 2023-34 559 2023-16 2023-37 I.R.B. 2023-37 796 2023-17 2023-37 I.R.B. 2023-37 798 2023-18 2023-40 I.R.B. 2023-40 972 2023-19 2023-41 I.R.B. 2023-41 1059 Treasury Decisions: Article Issue Link Page 9976 2023-30 I.R.B. 2023-30 354 9977 2023-31 I.R.B. 2023-31 375 9978 2023-32 I.R.B. 2023-32 415 9979 2023-35 I.R.B. 2023-35 602 1 A cumulative list of all revenue rulings, revenue procedures, Treasury decisions, etc., published in Internal Revenue Bulletins 2023–27 through 2023–52 is in Internal Revenue Bulletin 2023–52, dated December 27, 2023. Finding List of Current Actions on Previously Published Items1 Bulletin 2023–41 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.