IRS Internal Revenue Bulletin: I.R.B. 2022-3 Released

Jan. 14, 2022, 5:00 AM

The IRS Jan. 14 released Internal Revenue Bulletin 2022-3, dated Jan. 18, 2022, containing the following previously released items: T.D. 9959 (foreign tax credit), T.D. 9961 (discontinuation of IBOR with modification of contracts); and Rev. Proc. 2022-11 (indexing factor to be used by group health plans and health insurance issuers to calculate the qualifying payment amount). [Internal Revenue Bulletin 2022-3 (Jan. 18, 2022)]

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