IRS annual revenue procedures for 2023

Six “annual revenue procedures” for 2023

Six “annual revenue procedures” for 2023

Internal Revenue Bulletin 2023-1 [PDF 19.9 MB] (315 pages) provides six of the “annual revenue procedures” for 2023.

  • Rev. Proc. 2023-1 - Letter rulings, information letters, and determination letters
  • Rev. Proc. 2023-2 - Technical advice
  • Rev. Proc. 2023-3 - Areas in which rulings will not be issued (domestic area)
  • Rev. Proc. 2023-4 - Determination letters and letter rulings (tax-exempt and government entities, employee plans)
  • Rev. Proc. 2023-5 - Determination letters (exempt organizations)
  • Rev. Proc. 2023-7 - Areas in which rulings will not be issued (international area) 

 

The KPMG name and logo are trademarks used under license by the independent member firms of the KPMG global organization. KPMG International Limited is a private English company limited by guarantee and does not provide services to clients. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. The information contained herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation. For more information, contact KPMG's Federal Tax Legislative and Regulatory Services Group at: + 1 202 533 3712, 1801 K Street NW, Washington, DC 20006.