Small Business Taxes & ManagementTM--Copyright 2023, 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, 2023. Please note. Revenue Rulings, Procedures, etc. are not always released in strict numberical order. For a similar listing for prior years, go to:
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.
The list below includes pronouncements for the first 4 bulletins of 2023.
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-23-xx.pdf
For Revenue Procedures-- www.irs.gov/pub/irs-drop/rp-23-xx.pdf
For Notices-- www.irs.gov/pub/irs-drop/n-23-xx.pdf
The xx must be at least two digits. Thus, Revenue Ruling 5 for 2023 would be: www.irs.gov/pub/irs-drop/rr-23-05.pdf For prior years, change the 23 to the appropriate year (available years vary).
New Additions - Bulletin 4
REG 114666-22 (IRB 2023-4) Sec. 401; participant election rules; alternatives to the physical presence requirement; witnessing spousal consent.
For the full text of these rulings, go to Internal Revenue Bulletin 2023-4
NOTE!--When searching for references to the Coronavirus, use COVID-19 instead.
Cumulative Listings - 2023
Rev. Rul. 2023-1 (IRB 2023-1) Applicable federal rates; adjusted federal long-term rate; January, 2023.
Rev. Proc. 2023-11 (IRB 2023-3) Sec. 446; automatic consent to change methods of accounting for specified research or experimental expenditures; comply with Sec. 174; Rev. Proc. 2023-8 modified and superseded.
Rev. Proc. 2023-10 (IRB 2023-3) Sec. 832; 846; insurance companies; loss payment patterns for 2022 determination year; discount factors for 2022 accident year; unpaid losses.
Rev. Proc. 2023-8 (IRB 2023-3) Sec. 446; automatic consent to change methods of accounting for specified research or experimental expenditures; comply with Sec. 174; Rev. Proc. 2022-14 modified.
Rev. Proc. 2023-7 (IRB 2023-1) Areas in which rulings will not be issued, Associate Chief Counsel (International).
Rev. Proc. 2023-5 (IRB 2023-1) Procedures for isuing determination letters on issues under the jurisdiction of Director, Exempt Organizations; user fees for requests.
Rev. Proc. 2023-4 (IRB 2023-1) Update of Rev.Proc. 2022-4; types of advice the IRS to taxpayers on issues under the Commissioner, Tax Exempt and Government Entities Division, Employee Plans Rulings and Agreements and procedures for letter rulings and determination letters.
Rev. Proc. 2023-3 (IRB 2023-1) Revised list of areas under Associated Chief Counsel (Corporate, Financial institutions and Products, Income Tax and Accounting, Passthroughs and Special Industries, Procedure and Administration, and Employee Benefits, Exempt Organizations and Employment Taxes) on which the Service will not issue letter rulings or determination letters; Rev. Proc. 2022-3 superseded.
Rev. Proc. 2023-2 (IRB 2023-1) Procedures for Technical advice memoranda; TAMS; taxpayer rights when field office requests TAMS; Rev. Proc. 2022-2 superseded.
Rev. Proc. 2023-1 (IRB 2023-1) 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.
RegulationsT.D. 9971 (IRB 2023-3) Withholding on sale of United States real property interest from foreign person; foreign pension funds which are exempt.
Proposed RegulationsREG 114666-22 (IRB 2023-4) Sec. 401; participant election rules; alternatives to the physical presence requirement; witnessing spousal consent.
NoticesNotice 2023-11 (IRB 2023-3) FACTA reporting relief to Model 1 FFIs who have not been ab le to obtain U.S. TINs for pre-oexisting accounts.
Announcement 2023-1 (IRB 2023-3) Sec. 179D; energy efficient commercial building property deduction; new reference standard.
Announcement 2023-2 (IRB 2023-2) Sec. 6045, 6045A; rules regarding the reporting of information on digital assets by brokers; report based on existing law; no change until new final regulations issued.
Action On Decision
Links to Individual BulletinsInternal Revenue Bulletin 2023-1
Copyright 2023 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 01/21/23