IRS Internal Revenue Bulletin: I.R.B. 2023-1 Released

The IRS Dec. 30 released Internal Revenue Bulletin 2023-1, dated Jan. 3, 2023, containing the following newly released items: Rev. Proc. 2023-1 (Letter Rulings, Determination Letters Issuance Guidance), Rev. Proc. 2023-2 (Technical Advice by Chief Counsel Guidance), Rev. Proc. 2023-3 (No Ruling Annual Guidance), Rev. Proc. 2023-4 (Obtaining TEGE, Employee Plans Letter Rulings), Rev. Proc. 2023-5 (Determination Letter Issuance Procedures Under EO Division), and Rev. Proc. 2023-7 (Listing No-Rule Areas for International Issues). [Internal Revenue Bulletin 2023-1 (Jan. 3, 2023)]

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