This is the table of contents of Internal Revenue Bulletin IRB 2023-21. 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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The Department of the Treasury and the Internal Revenue Service invite the public to submit recommendations for items to be included on the 2023-2024 Priority Guidance Plan.
Revocation of IRC 501(c)(3) Organizations for failure to meet the code section requirements. Contributions made to the organizations by individual donors are no longer deductible under IRC 170(c).
Section 367(d) imposes deemed income inclusions on a United States person who transfers intangible property to a related foreign corporation in certain transactions. These proposed regulations, in certain cases, would terminate a United States person’s deemed income inclusions from a previous transfer of intangible property when the intangible property is subsequently repatriated to certain United States persons.
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