This is the table of contents of Internal Revenue Bulletin IRB 2022-41. 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.
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This Notice announces that the Department of the Treasury and the Internal Revenue Service intend to amend the regulations under section 901 with respect to the application of the noncompulsory payment regulations to certain amended Puerto Rico tax decrees.
Optional special per diem rates. This notice provides the 2022-2023 special per diem rates for taxpayers to use in substantiating the amount of ordinary and necessary business expenses incurred while traveling away from home. The notice includes (1) the special transportation industry rate, (2) the rate for the incidental expenses only deduction, and (3) the rates and list of high-cost localities for the high-low substantiation method.
This revenue procedure provides taxpayer assistance procedures, including under § 1362(f) of the Internal Revenue Code (Code), to allow S corporations and their shareholders to resolve frequently encountered issues with certainty and without requesting a private letter ruling (PLR) issued by the Internal Revenue Service (IRS).
26 CFR 601.105: Examination of returns and claims for refund, credit or abatement; determination of correct tax liability.
(Also Part I, §§ 368, 1361, 1362, 6001, 6037, 6062, 7701; 1.1361-1, 1.1361-3, 1.1361-5, 1.1362-4, 1.1362-6, 1.1378-1, 1.6001-1, 1.6037-1, 301.9100-3)
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