This is the table of contents of Internal Revenue Bulletin IRB 2022-06. Click on an entry to view the entry. Items shown under "Highlights of This Issue" open summaries of each IRB-referenced document only. Scroll to Parts I, II, etc. to view the full text versions of each IRB-referenced document. Use the "Keyword Search" option of TouchTax to search the full text of all Internal Revenue Bulletins, including this IRB.
These synopses are intended only as aids to the reader in identifying the subject matter covered. They may not be relied upon as authoritative interpretations.
This revenue procedure establishes an 18-month pilot program that provides an opportunity for fast-track processing of certain private letter ruling requests solely or primarily under the jurisdiction of the Associate Chief Counsel (Corporate).
26 CFR 1.601-201: Rulings and determination letters.
This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for November 2021 used under § 417(e)(3)(D), the 24-month average segment rates applicable for November 2021, and the 30-year Treasury rates, as reflected by the application of § 430(h)(2)(C)(iv).
This revenue procedure modifies and supersedes Notice 2002-5, 2002-1 C.B. 320. It provides information about when and how the IRS will issue a Notice of Employment Tax Determination Under IRC § 7436 (§ 7436 Notice) and how taxpayers petition for Tax Court review of the determinations under IRC § 7436.
[26 CFR 7436]: Proceedings for Determination of Employment Status
Nonacquiescence to the holding that the period of limitations on assessing backup withholding liability begins to run when the taxpayer files a Form 1040 and Forms 1099-MISC that omit payee taxpayer identification numbers.
Federal rates; adjusted federal rates; adjusted federal long-term rate, and the long-term tax exempt rate. For purposes of sections 382, 1274, 1288, 7872 and other sections of the Code, tables set forth the rates for February 2022.
(Also Sections 42, 280G, 382, 467, 468, 482, 483, 1288, 7520, 7872.)
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