Bookmark and Share [ [link removed] ]
a { color:#0073AF !important;} a:hover { color:#004673 !important;}
IRS.gov Banner
IRS GuideWire June 21, 2022
News Essentials
What's Hot [ [link removed] ]
News Releases [ [link removed] ]
IRS - The Basics [ [link removed] ]
IRS Guidance [ [link removed] ]
Media Contacts [ [link removed] ]
Facts & Figures [ [link removed] ]
Around The Nation [ [link removed] ]
e-News Subscriptions [ [link removed] ]
________________________________________________________________________
IRS Resources
Compliance & Enforcement [ [link removed] ]
Contact My Local Office [ [link removed] ]
Filing Options [ [link removed] ]
Forms & Instructions [ [link removed] ]
Frequently Asked Questions [ [link removed] ]
News [ [link removed] ]
Taxpayer Advocate [ [link removed] ]
Where to File [ [link removed] ]
________________________________________________________________________
Issue Number: RP-2022-28
Inside This Issue
________________________________________________________________________
Revenue Procedure 2022-28 [ [link removed] ] notifies taxpayers that the IRS will not issue letter rulings on whether a spin-off/termination transaction that involves excess assets results in an employer reversion under section 4980(c)(2) of the Code. Rev. Proc. 2022-3 is amplified.
Revenue Procedure 2022-28 will be in IRB: 2022-27, dated July 5, 2022.
Back to Top [ #Fifteenth ]
________________________________________________________________________
Thank you for subscribing to IRS GuideWire, an IRS e-mail service. If you are a Tax Professional and have a specific concern about your tax situation, call the IRS Practitioner Priority Service 1-866-860-4259.
This message was distributed automatically from the IRS GuideWire mailing list. *Please Do Not Reply To This Message.*
________________________________________________________________________
Update your subscriptions, modify your password or email address, or stop subscriptions at any time on your Subscriber Preferences Page [ [link removed] ]. You will need to use your email address to log in. If you have questions or problems with the subscription service, please contact subscriberhelp.govdelivery.com [ [link removed] ].
This service is provided to you at no charge by the Internal Revenue Service (IRS) [ [link removed] ].
body .abe-column-block {min-height: 5px;} ________________________________________________________________________
This email was sent to
[email protected] by: Internal Revenue Service (IRS) · Internal Revenue Service · 1111 Constitution Ave. N.W. · Washington DC 20535 GovDelivery logo [ [link removed] ]
