IRS Internal Revenue Bulletin: I.R.B. 2022-41 Released

The IRS Oct. 7 released Internal Revenue Bulletin 2022-41, dated Oct. 11, 2022, containing the following previously released items: Notice 2022-42 (intent to amend regulations under I.R.C. §901 with respect to the application of the noncompulsory payment regulations to certain amended Puerto Rico tax decrees), Notice 2022-44 (optional special per diem rates); and the following new item: Rev. Proc.. 2022-19 (taxpayer assistance procedures, including under §1362(f), to allow S corporations and their shareholders to resolve frequently encountered issues with certainty without requests private letter rulings). [Internal Revenue Bulletin 2022-41 (Oct. 11, 2022)]

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