IRS Pronouncements--2022
Small Business Taxes &
ManagementTM--Copyright
2022, A/N Group, Inc.
Note. The list below contains a synopses of revenue rulings, revenue procedures, notices, announcements and regulations beginning with those issued January 1, 2022. Please note. Revenue Rulings, Procedures, etc. are not always released in strict numberical order. For a similar listing for prior years, go to:
IRS Pronouncements--2021
IRS Pronouncements--2020
IRS Pronouncements--2019
IRS Pronouncements--2018
IRS Pronouncements--2017
IRS Pronouncements--2016
IRS Pronouncements--2015
IRS Pronouncements--2014
IRS Pronouncements--2013
IRS Pronouncements--2012
IRS Pronouncements--2011
IRS Pronouncements--2010
IRS Pronouncements--2009
IRS Pronouncements--2008
IRS Pronouncements--2007
IRS Pronouncements--2006
IRS Pronouncements--2005
IRS Pronouncements--2004
IRS Pronouncements--2003
IRS Pronouncements--2002
IRS Pronouncements--2001
IRS Pronouncements--2000
We've included the IRB (Internal Revenue Bulletin) reference so you can find the full text on the IRS web site. We've tried to make the list as searchable as possible while keeping the descriptions short. Use the "find-in-page" or "find" feature of your browser (CTRL-F) to search this list. Be sure to try variations of keywords such as "activities" as well as "activity"; "depreciation" as well as "depreciate". The Applicable Federal Rate and interest rates on over- and underpayments are updated on our IRS Interest Rates page.
Notes.
The list below includes pronouncements for the first 52 bulletins of 2022.
Entries for each section are in the order they appear in the bulletins.
Go to our Abbreviations page for details on any abbreviations.
If you know the number, you can access a PDF file of any recent Revenue Ruling, Revenue Procedure, or Notice at the IRS Web site directly. Simply paste the appropriate link below into your browser and enter the desired ruling, procedure, or notice number instead of the xx.
For Revenue Rulings-- www.irs.gov/pub/irs-drop/rr-22-xx.pdf
For Revenue Procedures-- www.irs.gov/pub/irs-drop/rp-21-xx.pdf
For Notices-- www.irs.gov/pub/irs-drop/n-22-xx.pdf
The xx must be at least two digits. Thus, Revenue Ruling 5 for 2022 would be: www.irs.gov/pub/irs-drop/rr-22-05.pdf For prior years, change the 22 to the appropriate year (available years vary).
New Additions - Bulletin 52
Rev. Proc. 2022-43 (IRB 2022-52) Sec. 1441; 871; 1446; qualified intermediary; QI; six-year agreement; withholding agents; qualified derivatives dealers; QDD; holders of publicly traded partnerships.
Rev. Proc. 2022-42 (IRB 2022-52) Sec. 30D; 25E; 45W; electric vehicles; qualified manufacturers; vehicle identification numbers; qualified commercial vehicles; previously owned clean vehicles; sellers reporting invormation to the IRS.
REG 113839-22 (IRB 2022-52) Sec. 951; members of a consolidated group trated as a single U.S. shareholder.
REG 106134-22 (IRB 2022-52) Sec. 6011; syndicated conservation easement transactions; material advisors and certain participants; listed transactions; prohibited tax shelter transaction.
Notice 2022-61 (IRB 2022-52) Prevailing wage and apprenticeship requirements that apply to certain provisions of the Code; determining the beginning of construction of a facility for certain credits; beginning of installation of certain property with respect to the energy efficient commercial buildings deduction.
Announcement 2022-28 (IRB 2022-52) Proposed regulations; certain syndicated conservatioin easement transactions as listed transactions; APA requirement that IRS identify listed transactions through notice-and-comment rulemaking; additional regulations expected.<9>
For the full text of these rulings, go to Internal Revenue Bulletin 2022-52
NOTE!--When searching for references to the Coronavirus, use COVID-19 instead.
Cumulative Listings - 2022
Revenue Rulings
Rev. Rul. 2022-24 (IRB 2022-51) Sec. 401; covered compensation table for the 2023 plan year.
Rev. Rul. 2022-23 (IRB 2022-51) Interest rates on underpayments and overpayments; quarter beginning January 1, 2023.
Rev. Rul. 2022-22 (IRB 2022-49) Applicable federal rates; adjusted federal long-term rate; December, 2022.
Rev. Rul. 2022-21 (IRB 2022-47) Sec. 995; taxation of DISC income to shareholders; 2022 base period T-bill rate.
Rev. Rul. 2022-20 (IRB 2022-45) Applicable federal rates; adjusted federal long-term rate; November, 2022.
Rev. Rul. 2022-19 (IRB 2022-44) Sec. 61; fringe benefits; terminal charge; aircraft valuation formula; SIFL; Standard Industry Fare Level second half 2022.
Rev. Rul. 2022-18 (IRB 2022-40) Applicable federal rates; adjusted federal long-term rate; October, 2022.
Rev. Rul. 2022-17 (IRB 2022-36) Applicable federal rates; adjusted federal long-term rate; September, 2022.
Rev. Rul. 2022-16 (IRB 2022-35) Sec. 2032A; estate taxes; special use value; farms; interest rates; 2022 interest rates.
Rev. Rul. 2022-15 (IRB 2022-35) Interest rates on underpayments and overpayments; quarter beginning September 1, 2022.
Rev. Rul. 2022-14 (IRB 2022-31) Applicable federal rates; adjusted federal long-term rate; August, 2022.
Rev. Rul. 2022-13 (IRB 2022-30) Sec. 432; merger of multiemployer defined benefit pension plans; special financial assistance from Pension Benefit Guaranty Corporation.
Rev. Rul. 2022-12 (IRB 2022-27) Applicable federal rates; adjusted federal long-term rate; July, 2022.
Rev. Rul. 2022-11 (IRB 2022-23) Interest rates on underpayments and overpayments; quarter beginning July 1, 2022.
Rev. Rul. 2022-10 (IRB 2022-23) Applicable federal rates; adjusted federal long-term rate; June, 2022.
Rev. Rul. 2022-9 (IRB 2022-18) Applicable federal rates; adjusted federal long-term rate; May, 2022.
Rev. Rul. 2022-8 (IRB 2022-14) Applicable federal rates; adjusted federal long-term rate; April, 2022.
Rev. Rul. 2022-7 (IRB 2022-14) Recipients of returns or return information; disclosure restrictions; Rev. Rul. 2004-53 modified and superseded.
Rev. Rul. 2022-6 (IRB 2022-12) Sec. 61; fringe benefits; terminal charge; aircraft valuation formula; SIFL; Standard Industry Fare Level first half 2022.
Rev. Rul. 2022-5 (IRB 2022-10) Interest rates on underpayments and overpayments; quarter beginning April 1, 2022.
Rev. Rul. 2022-4 (IRB 2022-10) Applicable federal rates; adjusted federal long-term rate; March, 2022.
Rev. Rul. 2022-3 (IRB 2022-6) Applicable federal rates; adjusted federal long-term rate; February, 2022.
Rev. Rul. 2022-2 (IRB 2022-4) Sec. 401; covered compensation tables.
Rev. Rul. 2022-1 (IRB 2022-2) Applicable federal rates; adjusted federal long-term rate; January, 2022.
Revenue Procedures
Rev. Proc. 2022-43 (IRB 2022-52) Sec. 1441; 871; 1446; qualified intermediary; QI; six-year agreement; withholding agents; qualified derivatives dealers; QDD; holders of publicly traded partnerships.
Rev. Proc. 2022-42 (IRB 2022-52) Sec. 30D; 25E; 45W; electric vehicles; qualified manufacturers; vehicle identification numbers; qualified commercial vehicles; previously owned clean vehicles; sellers reporting invormation to the IRS.
Rev. Proc. 2022-41 (IRB 2022-50) Adequate disclosure; information on a return in accordance with applicable forms and instructions; purposes of reducing an understatement of income tax under Sec. 6662(d) and for purposes of avoiding the Sec. 6694(a) preparer penalty; Rev. Proc. 2021-52 updated.
Rev. Proc. 2022-39 (IRB 2022-49) Taxpayers subject to nearly annual examinations can file qualified amended return shortly after the opening of an audit; adequate disclosure; accuracy-related penalty; Rev. Proc. 94-69 obsoleted.
Rev. Proc. 2022-40 (IRB 2022-47) Sec. 403; plan sponsor submission of determination letter for a qualified indvidually designed plan; Rev. Proc. 2016-37 modified; Rev. Proc. 2019--20 modified.
Rev. Proc. 2022-38 (IRB 2022-45) Cost-of-living adjustments for 2023; COLA; inflation; individual tax rates; standard deduction; alternative minimum tax exemptions and phaseout; qualified transportation fringe; estate and gift taxes; penalties.
Rev. Proc. 2022-37 (IRB 2022-43) Sec. 42; unused housing credit carryovers allocated to qualified states for calendar 2022.
Rev. Proc. 2022-31 (IRB 2022-43) Rules and specifications for Substitute Forms; 2022 forms; Publication 1167; Rev. Proc. 2021-42 superseded.
Rev. Proc. 2022-19 (IRB 2022-41) Sec. 1362; S corporations; taxpayer assistance procedures for resolving frequently encountered issues with certainty without requesting private letter ruling; PLR.
Rev. Proc. 2022-36 (IRB 2022-40) Domestic asset/liability percentages; domestic investment yields; foreign life and property and liability insurance companies; taxable years beginning after December 31, 2020.
Rev. Proc. 2022-35 (IRB 2022-40) Automatic exchange relationship with respect to information collected under Regs. Secs. 1.6049-8 and 1.6049-4(b)(5); Turkey; Rev. Proc. 2021-32 updated and superseded.
Rev. Proc. 2022-34 (IRB 2022-33) Sec. 36B; applicable percentage table used to calculate premium tax credit updated for calendar year 2023; required percentage contribution updated; employer sponsored minimum essential coverage.
Rev. Proc. 2022-29 (IRB 2022-33) Procedure to request creation of special statistical studies and compilations involving return information; criteria for determining reasonable fees; Rev. Proc. 2009-36 modified and superseded.
Rev. Proc. 2022-30 (IRB 2022-31) Private printing of red-ink substitutes for 2022 Forms W-2 and W-3; specifications; Rev. Proc. 2021-46 superseded.
Rev. Proc. 2022-32 (IRB 2022-30) Sec. 2010; portability of deceased spousal unused exclusion amount; DSUE; election; fivth aniversary of decedent's death; simpliiifed method; estate tax return not filed.
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Rev. Proc. 2022-26 (IRB 2022-29) Sec. 4661; 4671; 4672; Superfund excise taxes; Infrastructure Investment and Jobs Act; procedure for request for determination.
Rev. Proc. 2022-28 (IRB 2022-27) Sec. 4980; IRS will not issue letter rulings on whether a spinoff/termination transaction that involves excess assets; Rev. Proc. 2022-3 amplified.
Rev. Proc. 2022-25 (IRB 2022-27) Private printing of red-ink substitutes for 2022 revisions of certain information returns; Publication 1179; Rev. Proc. 2021-27 superseded.
Rev. Proc. 2022-22 (IRB 2022-21) Bona fide residents of Puerto Rico; child tax credit; simplified procedures; CTC.
Rev. Proc. 2022-24 (IRB 2022-20) Sec. 223; HSAs; Health Savngs Account; inflation adjusted amounts; maximum amount; health reimbursement arrangements; HRAs.
Rev. Proc. 2022-23 (IRB 2022-18) Sec. 168; late elections for taxable year ending in 2018 or 2019 for certain property placed in service after December 31, 2017; film, television, or live theatrical productions.
Rev. Proc. 2022-21 (IRB 2022-16) Sec. 143; qualified mortgage bonds; mortage credit certficates; nationwide average purchase price for residences; average area purchase price safe harbors.
Rev. Proc. 2022-20 (IRB 2022-14) SEc. 147; public approval requirement; tax-exempt qualified private activity bonds; teleconference hearings.
Rev. Proc. 2022-18 (IRB 2022-13) Sec. 911; foreign earned income exclusion; bona fide residence test or physical presence test; waiver of presence test; added countries.
Rev. Proc. 2022-17 (IRB 2022-13) Sec. 280F; depreciation limits passenger automobiles (including trucks and vans); lease income inclusion amount.
Rev. Proc. 2022-15 (IRB 2022-13) Specifications for printing substitute Form 941, Schedule B, Schedule R and Form 8974.
Rev. Proc. 2022-14 (IRB 2022-7) List of Automatic Changes; automatic change procedures; Rev. Proc. 2015-13 clarified and modified.
Rev. Proc. 2022-12 (IRB 2022-7) Simplified filing procedures for electronic and paper for individuals not otherwise required to file 2021 return; facilitation of ability to cliam the child tax credit, recovery rebate credit and earned income tax credit for 2021; zero adjusted gross income.
Rev. Proc. 2022-13 (IRB 2022-6) When and how IRS will issue Notice of Employment Tax Determination Under Sec. 7436; how to petition Tax Court; Notice 2002-5 modified and superseded.
Rev. Proc. 2022-10 (IRB 2022-6) Private letter ruling requests; 18-month pilot program for fast-track processing; jurisdiction of Associate Chief Counsel (Corporate).
Rev. Proc. 2022-8 (IRB 2022-4) Sec. 501; electronic submission process on www.pay.gov; Form 1024 Application for Recognition of Exemption Under Sec. 501 or Sec. 521; transition relief period; Rev. Proc 2022-5 modified; Rev. Procs. 72-5 and 2015-17 modified and superseded.
Rev. Proc. 2022-11 (IRB 2022-3) Sec. 9816; 9817; Qualifying payment amount for group health plans and health insurance insurers; indexing factor; QPA.
Rev. Proc. 2022-9 (IRB 2022-2) Sec. 446; automatic consent to change methods of accounting to comply with final regulations; Sec. 263A, 448, 460, 471; Rev. Proc. 2019-43 modiified.
Rev. Proc. 2022-7 (IRB 2022-1) Areas of IRC under jurisdiction of Associate Chief Counsel (International); IRS will not issue rulings.
Rev. Proc. 2022-5 (IRB 2022-1) Procedures for issuing determination letters; issues under jurisdiction of Director, Exempt Organizations; EO; rulings and agreements; pension, profit-sharing, stock bonus, annuity, and employee stock ownership plans; private foundation status; Sec. 7428.
Rev. Proc. 2022-4 (IRB 2022-1) Revised procedures; determination letters and letter rulings issued by the Commissioner; Tax Exempt and Government Entities; Employee Plans Rulings and Agreements; Rev. Procs. 2021-4 updated.
Rev. Proc. 2022-3 (IRB 2022-1) Revised list of areas where IRS will not issue letter rulings or determination letters; Corporate; Financial
Institutions and Products; Income Tax and Accounting; Passthroughs and Special Industries; Procedure and Administration; Tax Exempt and Government Entities; Associate Chief Counsel; Rev. Proc. 2022-3 superseded.
Rev. Proc. 2022-2 (IRB 2022-1) Procedures for Technical advice memoranda; TAMS; taxpayer rights when field office requests TAMS; Rev. Proc. 2021-2 superseded.
Rev. Proc. 2022-1 (IRB 2022-1) Procedures for letter rulings and information letters; Associate Chief Counsel; Corporate; Financial Institutions and Products; Income Tax and Accounting; International; Passthroughs and Special Industries; Procedure and Administration; Tax Exempt and Government Entities; Rev. Proc. 2021-1 superseded.
Regulations
T.D. 9968 (IRB 2022-45) Sec. 26B; premium tax credit; eligibility; affordability of employer-sponsored minimum essential coverage for family members.
Proposed Regulations
REG 113839-22 (IRB 2022-52) Sec. 951; members of a consolidated group trated as a single U.S. shareholder.
Notice 2022-61 (IRB 2022-52) Prevailing wage and apprenticeship requirements that apply to certain provisions of the Code; determining the beginning of construction of a facility for certain credits; beginning of installation of certain property with respect to the energy efficient commercial buildings deduction.
Announcements
Announcement 2022-28 (IRB 2022-52) Proposed regulations; certain syndicated conservatioin easement transactions as listed transactions; APA requirement that IRS identify listed transactions through notice-and-comment rulemaking; additional regulations expected.
Announcement 2022-27 (IRB 2022-51) Sec. 42; deadline for State and local housing credit agencies; allocations of housing credit dollar amounts.
Announcement 2022-26 (IRB 2022-51) Payments by N.Y. State County of Suffolk payments under a Septic Improvement Program are not required to be included in gross income for tax purposes; primarily for purpose of conserving soil and water resources; Sec. 126.
Announcement 2022-25 (IRB 2022-51) Notice to potential donors of a stipulated decison by U.S. Tax Court in declaratory judgment proceedings under Sec. 7428.
Announcement 2022-24 (IRB 2022-51) Sec. 501; organizations no longer qualifying as 501(c)(3) for failure to meet code section requirements; contributions by individual donors no longer deductible.
Announcement 2022-23 (IRB 2021-48) Sec. 45; renewable electricity production credit; credit amounts for calendar year 2022; Inflation Reduction Act of 2022.
Announcement 2022-22 (IRB 2021-47) Notice 2022-41; correction; cafeteria plans; typographical error.
Announcement 2022-21 (IRB 2021-46) Office of Professional Responsibility; OPR; disciplinary sanctions.
Announcement 2022-20 (IRB 2022-38) Notification that there were no articles submitted for publication in IRB 2022-38.
Announcement 2022-19 (IRB 2022-36) Notice to potential donors of a stipulated decison by U.S. Tax Court in declaratory judgment proceedings under Sec. 7428.
Announcement 2022-18 (IRB 2022-36) Sec. 501; organizations no longer qualifying as 501(c)(3) for failure to meet code section requirements; contributions by individual donors no longer deductible.
Announcement 2022-17 (IRB 2021-35) Office of Professional Responsibility; OPR; disciplinary sanctions.
Announcement 2022-16 (IRB 2022-33) Sec. 501; organizations no longer qualifying as 501(c)(3) for failure to meet code section requirements; contributions by individual donors no longer deductible.
Announcement 2022-15 (IRB 2022-31) Sec. 501; organizations no longer qualifying as 501(c)(3) for failure to meet code section requirements; contributions by individual donors no longer deductible.
Announcement 2022-14 (IRB 2022-31) Sec. 501; organizations no longer qualifying as 501(c)(3) for failure to meet code section requirements; contributions by individual donors no longer deductible.
Announcement 2022-13 (IRB 2022-26) Optional standard mileage rate for computing costs of operating a auto for business, medical or moving expense; reimbursed portion deemed substantiated; effective July 1, 2022; Notice 2022-3 modified.
Announcement 2022-12 (IRB 2022-25) Sec. 501; organizations no longer qualifying as 501(c)(3) for failure to meet code section requirements; contributions by individual donors no longer deductible.
Announcement 2022-11 (IRB 2022-24) Notification that there were no articles submitted for publication in IRB 2022-24.
Announcement 2022-10 (IRB 2021-22) Sec. 501; organizations no longer qualifying as 501(c)(3) for failure to meet code section requirements; contributions by individual donors no longer deductible.
Announcement 2022-9 (IRB 2021-22) Office of Professional Responsibility; OPR; disciplinary sanctions.
Announcement 2022-8 (IRB 2021-19) Notification that there were no articles submitted for publication in IRB 2022-19.
Announcement 2022-7 (IRB 2021-15) Sec. 521; annual report to the public on advance pricing agreements; APAs; Advance Pricing and Mutual Agreement Program; APMA.
Announcement 2022-6 (IRB 2021-13) Temporary suspension of prototype IRA opinion letter program; taxpayers may rely on previously received favorable opinion letter.
Announcement 2022-5 (IRB 2021-11) Office of Professional Responsibility; OPR; disciplinary sanctions.
Announcement 2022-4 (IRB 2022-9) Notification that there were no articles submitted for publication in IRB 2022-9.
Announcement 2022-3 (IRB 2022-8) Notification that there were no articles submitted for publication in IRB 2022-8.
Action On Decision
Action on Decision 2022-2 (IRB 2022-12) Nonacquiescence to the holding; CSX Corp.; relocation benefits provided by a railroad to employees exempt from Railroad Retirement Tax Act; RRTA: Sec. 3231.
Internal Revenue Bulletin 2022-1 Internal Revenue Bulletin 2022-27
Copyright 2022 by A/N Group, Inc. This publication is designed to provide accurate and authoritative information in regard to the subject matter covered. It is distributed with the understanding that the publisher is not engaged in rendering legal, accounting, or other professional service. If legal advice or other expert assistance is required, the services of a competent professional should be sought. The information is not necessarily a complete summary of all materials on the subject. Copyright is not claimed on material from U.S. Government sources--ISSN 1089-1536
--Last Update 12/24/22