RP-2023-26: Fast-track private letter ruling program (CORP)

Revenue Procedure 2023-26 describes a program that provides an opportunity for fast-track processing of certain requests for letter rulings solely or primarily under the jurisdiction of the Associate Chief Counsel (Corporate). This new program replaces the pilot program established by Rev. Proc. 2022-10, 2022-6 I.R.B. 473.

Revenue Procedure 2023-26 will be in IRB: 2023-33, dated August 14, 2023.

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