A-2022-28: Listed Transactions

Announcement 2022-28 is being released in conjunction with proposed regulations identifying certain syndicated conservation easement transactions as listed transactions. The announcement explains that the regulations are being proposed in light of certain court decisions holding that the APA requires the IRS to identify listed transactions through notice-and-comment rulemaking, and that the IRS intends to issue further regulations identifying other listed transactions, to be finalized in 2023.

Announcement 2022-28 will be in IRB: IRB 2022-52, dated 12/27/2022.

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