Bulletin No. 2022–42

HIGHLIGHTS

OF THIS ISSUE





Bulletin No. 2022–42

October 17, 2022

These synopses are intended only as aids to the reader in

identifying the subject matter covered. They may not be

relied upon as authoritative interpretations.

EMPLOYEE PLANS

Notice 2022-45, page 301.

Notice 2022-45 extends the deadlines for amending

an eligible retirement plan (including an individual retirement arrangement or annuity contract) to reflect the

provisions of section 2202 of the Coronavirus Aid,

Relief, and Economic Security Act, Pub. L. 116-136,

134 Stat. 281 (2020) (CARES Act), and section 302

of Title III of the Taxpayer Certainty and Disaster Tax

Relief Act of 2020, enacted as Division EE of the Consolidated Appropriations Act, 2021, Pub. L. 116-260,

134 Stat. 1182. With respect to an amendment made

to reflect provisions of section 2202 of the CARES Act,

the period during which the amendment is eligible, if

applicable, for relief from the anti-cutback requirements

Finding Lists begin on page ii.

of section 411(d)(6) of the Code or section 204(g) of

the Employee Retirement Income Security Act of 1974,

Pub. L. 93 406, 88 Stat. 829, as amended, is extended

to the applicable extended plan amendment deadline.

INCOME TAX

Notice 2022-43, page 297.

This notice explains the circumstances under which the

four-year replacement period under section 1033(e)(2)

is extended for livestock sold on account of drought.

The Appendix to this notice contains a list of counties that experienced exceptional, extreme, or severe

drought conditions during the 12-month period ending

August 31, 2022. Taxpayers may use this list to determine if any extension is available.

The IRS Mission

Provide America’s taxpayers top-quality service by helping

them understand and meet their tax responsibilities and

enforce the law with integrity and fairness to all.

Introduction

The Internal Revenue Bulletin is the authoritative instrument

of the Commissioner of Internal Revenue for announcing official rulings and procedures of the Internal Revenue Service

and for publishing Treasury Decisions, Executive Orders, Tax

Conventions, legislation, court decisions, and other items of

general interest. It is published weekly.

It is the policy of the Service to publish in the Bulletin all substantive rulings necessary to promote a uniform application

of the tax laws, including all rulings that supersede, revoke,

modify, or amend any of those previously published in the

Bulletin. All published rulings apply retroactively unless otherwise indicated. Procedures relating solely to matters of internal management are not published; however, statements of

internal practices and procedures that affect the rights and

duties of taxpayers are published.

Revenue rulings represent the conclusions of the Service

on the application of the law to the pivotal facts stated in

the revenue ruling. In those based on positions taken in rulings to taxpayers or technical advice to Service field offices,

identifying details and information of a confidential nature are

deleted to prevent unwarranted invasions of privacy and to

comply with statutory requirements.

Rulings and procedures reported in the Bulletin do not have the

force and effect of Treasury Department Regulations, but they

may be used as precedents. Unpublished rulings will not be

relied on, used, or cited as precedents by Service personnel in

the disposition of other cases. In applying published rulings and

procedures, the effect of subsequent legislation, regulations,

court decisions, rulings, and procedures must be considered,

and Service personnel and others concerned are cautioned

against reaching the same conclusions in other cases unless

the facts and circumstances are substantially the same.

The Bulletin is divided into four parts as follows:

Part I.—1986 Code.

This part includes rulings and decisions based on provisions

of the Internal Revenue Code of 1986.

Part II.—Treaties and Tax Legislation.

This part is divided into two subparts as follows: Subpart A,

Tax Conventions and Other Related Items, and Subpart B,

Legislation and Related Committee Reports.

Part III.—Administrative, Procedural, and Miscellaneous.

To the extent practicable, pertinent cross references to these

subjects are contained in the other Parts and Subparts. Also

included in this part are Bank Secrecy Act Administrative

Rulings. Bank Secrecy Act Administrative Rulings are issued

by the Department of the Treasury’s Office of the Assistant

Secretary (Enforcement).

Part IV.—Items of General Interest.

This part includes notices of proposed rulemakings, disbarment and suspension lists, and announcements.

The last Bulletin for each month includes a cumulative index

for the matters published during the preceding months. These

monthly indexes are cumulated on a semiannual basis, and are

published in the last Bulletin of each semiannual period.

The contents of this publication are not copyrighted and may be reprinted freely. A citation of the Internal Revenue Bulletin as the source would be appropriate.

October 17, 2022 

Bulletin No. 2022–42

Part III

Extension of Replacement

Period for Livestock Sold

on Account of Drought

Notice 2022-43

SECTION 1. PURPOSE

This notice provides guidance regarding an extension of the replacement period

under § 1033(e) of the Internal Revenue

Code for livestock sold on account of

drought in specified counties.

SECTION 2. BACKGROUND

.01 Nonrecognition of Gain on Involuntary Conversion of Livestock. Section

1033(a) generally provides for nonrecognition of gain when property is involuntarily converted and replaced with

property that is similar or related in service or use. Section 1033(e)(1) provides

that a sale or exchange of livestock (other

than poultry) held by a taxpayer for draft,

breeding, or dairy purposes in excess of

the number that would be sold following

the taxpayer’s usual business practices is

treated as an involuntary conversion if the

livestock is sold or exchanged solely on

account of drought, flood, or other weather-related conditions.

.02 Replacement Period. Section

1033(a)(2)(A) generally provides that

gain from an involuntary conversion is

recognized only to the extent the amount

realized on the conversion exceeds the

cost of replacement property purchased

during the replacement period. If a sale

or exchange of livestock is treated as an

involuntary conversion under § 1033(e)

(1) and is solely on account of drought,

flood, or other weather-related conditions

that result in the area being designated as

eligible for assistance by the federal government, § 1033(e)(2)(A) provides that the

replacement period ends four years after

the close of the first taxable year in which

1

any part of the gain from the conversion is

realized. Section 1033(e)(2)(B) provides

that the Secretary may extend this replacement period on a regional basis for such

additional time as the Secretary determines appropriate if the weather-related

conditions that resulted in the area being

designated as eligible for assistance by

the federal government continue for more

than three years. Section 1033(e)(2) is

effective for any taxable year with respect

to which the due date (without regard to

extensions) for a taxpayer’s return is after

December 31, 2002.

SECTION 3. EXTENSION OF

REPLACEMENT PERIOD UNDER §

1033(e)(2)(B)

Notice 2006-82, 2006-2 C.B. 529,

provides for extensions of the replacement period under § 1033(e)(2)(B). If a

sale or exchange of livestock is treated as

an involuntary conversion on account of

drought and the taxpayer’s replacement

period is determined under § 1033(e)

(2)(A), the replacement period will be

extended under § 1033(e)(2)(B) and

Notice 2006-82 until the end of the taxpayer’s first taxable year ending after the

first drought-free year for the applicable

region. For this purpose, the first droughtfree year for the applicable region is the

first 12-month period that (1) ends August

31; (2) ends in or after the last year of the

taxpayer’s four-year replacement period

determined under § 1033(e)(2)(A); and

(3) does not include any weekly period

for which exceptional, extreme, or severe

drought is reported for any location in the

applicable region. The applicable region

is the county that experienced the drought

conditions on account of which the livestock was sold or exchanged and all counties that are contiguous to that county.

A taxpayer may determine whether

exceptional, extreme, or severe drought

is reported for any location in the applicable region by reference to U.S. Drought

Monitor maps that are produced on a

weekly basis by the National Drought

Mitigation Center. U.S. Drought Monitor

maps are archived at http://droughtmonitor.unl.edu/Maps/MapArchive.aspx.

In addition, Notice 2006-82 provides

that the Internal Revenue Service will

publish in September of each year a list of

counties1 for which exceptional, extreme,

or severe drought was reported during the

preceding 12 months. Taxpayers may use

this list instead of U.S. Drought Monitor

maps to determine whether exceptional,

extreme, or severe drought has been

reported for any location in the applicable

region.

The Appendix to this notice contains

the list of counties for which exceptional, extreme, or severe drought was

reported during the 12-month period

ending August 31, 2022. Under Notice

2006-82, the 12-month period ended on

August 31, 2022, is not a drought-free

year for an applicable region that includes

any county on this list. Accordingly, for

a taxpayer who qualified for a four-year

replacement period for livestock sold or

exchanged on account of drought and

whose replacement period is scheduled to

expire at the end of 2022 (or, in the case of

a fiscal year taxpayer, at the end of the taxable year that includes August 31, 2022),

the replacement period will be extended

under § 1033(e)(2) and Notice 2006-82 if

the applicable region includes any county

on this list. This extension will continue

until the end of the taxpayer’s first taxable

year ending after a drought-free year for

the applicable region.

SECTION 4. DRAFTING

INFORMATION

The principal author of this notice is

Lewis Saideman of the Office of Associate

Chief Counsel (Income Tax & Accounting). For further information regarding

this notice, please contact Mr. Saideman

at (202) 317-7006 (not a toll-free number).

While Notice 2006-82 uses the term “counties,” this notice lists other applicable regions as well (e.g., boroughs, parishes, etc.).

Bulletin No. 2022–42

297

October 17, 2022

APPENDIX

Colorado

Alabama

Counties of Adams, Alamosa, Arapahoe,

Archuleta, Baca, Bent, Boulder, Broomfield, Chaffee, Cheyenne, Clear Creek,

Conejos, Costilla, Crowley, Custer,

Delta, Denver, Dolores, Douglas, Eagle,

Elbert, El Paso, Fremont, Garfield, Gilpin, Grand, Gunnison, Hinsdale, Huerfano, Jackson, Jefferson, Kiowa, Kit Carson, Lake, La Plata, Larimer, Las Animas,

Lincoln, Logan, Mesa, Mineral, Moffat,

Montezuma, Montrose, Morgan, Otero,

Ouray, Park, Phillips, Pitkin, Prowers,

Pueblo, Rio Blanco, Rio Grande, Routt,

Saguache, San Juan, San Miguel, Sedgwick, Summit, Teller, Washington, Weld,

and Yuma.

Counties of Colbert and Lauderdale.

Alaska

Boroughs of Denali, Kenai Peninsula,

and Matanuska-Susitna. Census area

of Yukon-Koyukuk. Municipality of

Anchorage.

Arizona

Counties of Apache, Cochise, Coconino,

Graham, Greenlee, La Paz, Maricopa,

Mohave, Navajo, Pima, Pinal, Santa Cruz,

Yavapai, and Yuma.

Arkansas

Counties of Arkansas, Ashley, Baxter,

Benton, Boone, Bradley, Calhoun, Carroll,

Chicot, Clark, Clay, Cleburne, Cleveland,

Columbia, Conway, Craighead, Crawford,

Crittenden, Dallas, Desha, Drew, Faulkner, Franklin, Fulton, Garland, Grant,

Greene, Hempstead, Hot Spring, Howard, Independence, Izard, Jackson, Jefferson, Johnson, Lafayette, Lawrence, Lee,

Lincoln, Little River, Logan, Lonoke,

Madison, Marion, Miller, Mississippi,

Montgomery, Nevada, Newton, Ouachita,

Perry, Phillips, Pike, Polk, Pope, Pulaski,

Randolph, Saint Francis, Saline, Scott,

Searcy, Sebastian, Sevier, Sharp, Stone,

Union, Van Buren, Washington, White,

and Yell.

California

Counties of Alameda, Alpine, Amador,

Butte, Calaveras, Colusa, Contra Costa,

Del Norte, El Dorado, Fresno, Glenn,

Humboldt, Imperial, Inyo, Kern, Kings,

Lake, Lassen, Los Angeles, Madera,

Marin, Mariposa, Mendocino, Merced,

Modoc, Mono, Monterey, Napa, Nevada,

Orange, Placer, Plumas, Riverside, Sacramento, San Benito, San Bernardino, San

Diego, San Francisco, San Joaquin, San

Luis Obispo, San Mateo, Santa Barbara,

Santa Clara, Santa Cruz, Shasta, Sierra,

Siskiyou, Solano, Sonoma, Stanislaus,

Sutter, Tehama, Trinity, Tulare, Tuolumne,

Ventura, Yolo, and Yuba.

October 17, 2022

Connecticut

Counties of Fairfield, Hartford, Litchfield,

Middlesex, New Haven, New London,

Tolland, and Windham.

Florida

Counties of Alachua, Broward, Charlotte,

Collier, DeSoto, Dixie, Gilchrist, Glades,

Hendry, Lee, Levy, Martin, Okeechobee,

Palm Beach, and Sarasota.

Georgia

Counties of Bryan, Bulloch, Chatham,

Colquitt, Columbia, Dawson, Dougherty, Effingham, Elbert, Evans, Franklin,

Gilmer, Hall, Hart, Liberty, Long, Lumpkin, McIntosh, Madison, Mitchell, Murray, Oglethorpe, Pickens, Tattnall, Tift,

Turner, Wayne, and Worth.

Hawaii

Counties of Hawaii, Honolulu, Kalawao,

Kauai, and Maui.

Idaho

Counties of Ada, Adams, Bannock, Bear

Lake, Benewah, Bingham, Blaine, Boise,

Bonner, Bonneville, Boundary, Butte,

Camas, Canyon, Caribou, Cassia, Clark,

Clearwater, Custer, Elmore, Franklin,

Fremont, Gem, Gooding, Idaho, Jefferson, Jerome, Kootenai, Latah, Lemhi,

Lewis, Lincoln, Madison, Minidoka, Nez

298

Perce, Oneida, Owyhee, Payette, Power,

Shoshone, Teton, Twin Falls, Valley, and

Washington.

Illinois

Counties of Alexander, Boone, Carroll,

Champaign, Coles, DeKalb, Douglas,

Edgar, Jo Daviess, Kane, Lake, Lee,

McHenry, Moultrie, Ogle, Piatt, Rock

Island, Stephenson, Vermilion, Whiteside,

and Winnebago.

Iowa

Counties of Adair, Adams, Appanoose,

Benton, Black Hawk, Boone, Bremer,

Buchanan, Buena Vista, Butler, Carroll,

Cass, Cedar, Cerro Gordo, Cherokee,

Clarke, Clay, Clinton, Crawford, Davis,

Delaware, Des Moines, Dickinson,

Dubuque, Emmet, Fayette, Floyd, Franklin, Greene, Grundy, Hamilton, Hancock,

Hardin, Harrison, Henry, Humboldt, Ida,

Iowa, Jackson, Jasper, Jefferson, Johnson, Jones, Keokuk, Kossuth, Lee, Linn,

Lucas, Madison, Mahaska, Marion, Marshall, Monona, Monroe, Montgomery,

O’Brien, Palo Alto, Plymouth, Pocahontas, Polk, Poweshiek, Sac, Scott, Sioux,

Story, Tama, Union, Van Buren, Wapello,

Warren, Washington, Webster, Woodbury,

and Wright.

Kansas

Counties of Allen, Anderson, Barber,

Barton, Bourbon, Butler, Chautauqua,

Cherokee, Cheyenne, Clark, Clay, Cloud,

Coffey, Comanche, Cowley, Crawford,

Decatur, Dickinson, Edwards, Elk, Ellis,

Ellsworth, Finney, Ford, Gove, Graham,

Grant, Gray, Greeley, Greenwood, Hamilton, Harper, Harvey, Haskell, Hodgeman, Jewell, Kearny, Kingman, Kiowa,

Labette, Lane, Lincoln, Logan, Lyon,

McPherson, Marion, Marshall, Meade,

Mitchell, Montgomery, Morton, Nemaha,

Neosho, Ness, Norton, Osborne, Ottawa,

Pawnee, Phillips, Pratt, Rawlins, Reno,

Republic, Rice, Riley, Rooks, Rush, Russell, Saline, Scott, Sedgwick, Seward,

Sheridan, Sherman, Smith, Stafford,

Stanton, Stevens, Sumner, Thomas,

Trego, Wallace, Washington, Wichita,

Wilson, and Woodson.

Bulletin No. 2022–42

Kentucky

Counties of Ballard, Breckinridge, Caldwell, Calloway, Carlisle, Christian,

Edmonson, Fulton, Graves, Grayson,

Hardin, Hart, Hickman, Livingston, Lyon,

McCracken, Marshall, and Trigg.

Louisiana

Parishes of Acadia, Allen, Ascension,

Assumption, Avoyelles, Beauregard,

Bienville, Bossier, Caddo, Calcasieu,

Caldwell, Cameron, Catahoula, Claiborne, Concordia, De Soto, East Baton

Rouge, East Carroll, East Feliciana,

Evangeline, Franklin, Grant, Iberia, Iberville, Jackson, Jefferson, Jefferson Davis,

Lafayette, Lafourche, La Salle, Lincoln,

Livingston, Madison, Morehouse, Natchitoches, Orleans, Ouachita, Plaquemines,

Pointe Coupee, Rapides, Red River, Richland, Sabine, Saint Bernard, Saint Charles,

Saint Helena, Saint James, Saint John the

Baptist, Saint Landry, Saint Martin, Saint

Mary, Tangipahoa, Tensas, Terrebonne,

Union, Vermilion, Vernon, Washington,

Webster, West Baton Rouge, West Carroll,

West Feliciana, and Winn.

Maine

Counties of Androscoggin, Cumberland,

Franklin, Hancock, Kennebec, Knox,

Lincoln, Oxford, Piscataquis, Sagadahoc,

Somerset, Waldo, and York.

Massachusetts

Counties of Barnstable, Berkshire, Bristol, Dukes, Essex, Franklin, Hampden,

Hampshire, Middlesex, Norfolk, Plymouth, Suffolk, and Worcester.

Michigan

County of Gogebic.

Minnesota

Counties of Aitkin, Anoka, Becker, Beltrami, Benton, Big Stone, Blue Earth,

Brown, Carlton, Carver, Cass, Clay, Clearwater, Cook, Cottonwood, Crow Wing,

Dakota, Douglas, Faribault, Grant, Hennepin, Hubbard, Isanti, Itasca, Jackson,

Kandiyohi, Kittson, Koochiching, Lac qui

Bulletin No. 2022–42

Parle, Lake, Lake of the Woods, Le Sueur,

Lincoln, Lyon, McLeod, Mahnomen,

Marshall, Martin, Meeker, Mille Lacs,

Morrison, Murray, Nicollet, Norman,

Otter Tail, Pennington, Pine, Pipestone,

Polk, Pope, Ramsey, Red Lake, Redwood,

Renville, Rice, Roseau, Saint Louis, Scott,

Sherburne, Sibley, Stearns, Stevens, Todd,

Wadena, Washington, Watonwan, Wilkin,

Wright, and Yellow Medicine.

Sweet Grass, Teton, Toole, Treasure, Valley, Wheatland, Wibaux, and Yellowstone.

Nebraska

Counties of Adams, Alcorn, Amite,

Attala, Benton, Bolivar, Calhoun, Carroll,

Chickasaw, Claiborne, Clay, Coahoma,

Copiah, DeSoto, Franklin, Grenada,

Hinds, Holmes, Humphreys, Issaquena,

Itawamba, Jefferson, Lafayette, Lawrence,

Leake, Lee, Leflore, Lincoln, Madison,

Marshall, Monroe, Montgomery, Pike,

Pontotoc, Prentiss, Quitman, Sharkey,

Sunflower, Tallahatchie, Tippah, Tishomingo, Tunica, Union, Warren, Washington,

Wilkinson, and Yazoo.

Counties of Adams, Antelope, Arthur,

Banner, Blaine, Boone, Box Butte, Boyd,

Brown, Buffalo, Burt, Butler, Cedar,

Chase, Cherry, Cheyenne, Clay, Colfax,

Cuming, Custer, Dakota, Dawes, Dawson,

Deuel, Dixon, Dodge, Douglas, Dundy,

Fillmore, Franklin, Frontier, Furnas,

Gage, Garden, Garfield, Gosper, Greeley,

Hall, Hamilton, Harlan, Hayes, Hitchcock,

Holt, Hooker, Howard, Jefferson, Johnson, Kearney, Keith, Keya Paha, Kimball,

Knox, Lancaster, Lincoln, Logan, Loup,

McPherson, Madison, Merrick, Morrill,

Nance, Nemaha, Nuckolls, Otoe, Pawnee, Perkins, Phelps, Pierce, Platte, Polk,

Red Willow, Richardson, Rock, Saline,

Saunders, Scotts Bluff, Seward, Sheridan, Sherman, Sioux, Stanton, Thayer,

Thomas, Thurston, Valley, Washington,

Wayne, Wheeler, and York.

Missouri

Nevada

Counties of Barry, Barton, Boone, Butler,

Camden, Carter, Cedar, Christian, Cole,

Cooper, Crawford, Dade, Dallas, Dent,

Douglas, Dunklin, Franklin, Gasconade,

Greene, Hickory, Howard, Howell, Iron,

Jackson, Jasper, Johnson, Laclede, Lafayette, Lawrence, McDonald, Maries, Miller,

Mississippi, Moniteau, New Madrid,

Newton, Oregon, Ozark, Pemiscot, Pettis,

Phelps, Polk, Pulaski, Reynolds, Ripley,

Saint Charles, Saint Clair, Saint Louis,

Saline, Scott, Shannon, Stoddard, Stone,

Taney, Texas, Vernon, Warren, Wayne,

Webster, and Wright.

City of Carson City. Counties of Churchill,

Clark, Douglas, Elko, Esmeralda, Eureka,

Humboldt, Lander, Lincoln, Lyon, Mineral, Nye, Pershing, Storey, Washoe, and

White Pine.

Mississippi

Montana

Counties of Beaverhead, Big Horn, Blaine,

Broadwater, Carbon, Carter, Cascade,

Chouteau, Custer, Daniels, Dawson, Deer

Lodge, Fallon, Fergus, Flathead, Gallatin,

Garfield, Glacier, Golden Valley, Granite,

Hill, Jefferson, Judith Basin, Lake, Lewis

and Clark, Liberty, Lincoln, McCone,

Madison, Meagher, Mineral, Missoula,

Musselshell, Park, Petroleum, Phillips,

Pondera, Powder River, Powell, Prairie,

Ravalli, Richland, Roosevelt, Rosebud,

Sanders, Sheridan, Silver Bow, Stillwater,

299

New Hampshire

Counties of Cheshire, Coos, Hillsborough,

Merrimack, Rockingham, and Strafford.

New Jersey

Counties of Atlantic, Bergen, Cape May,

Cumberland, Essex, Hudson, Hunterdon,

Mercer, Middlesex, Monmouth, Morris,

Passaic, Salem, Somerset, Sussex, and

Union.

New Mexico

Counties of Bernalillo, Catron, Chaves,

Cibola, Colfax, Curry, DeBaca, Dona

Ana, Eddy, Grant, Guadalupe, Harding,

Hidalgo, Lea, Lincoln, Los Alamos, Luna,

McKinley, Mora, Otero, Quay, Rio Arriba,

Roosevelt, Sandoval, San Juan, San

Miguel, Santa Fe, Sierra, Socorro, Taos,

Torrance, Union, and Valencia.

October 17, 2022

New York

Counties of Bronx, Columbia, Dutchess,

Kings, Nassau, New York, Orange, Putnam, Queens, Richmond, Rockland, Suffolk, Ulster, and Westchester.

North Carolina

Counties of Alexander, Anson, Beaufort,

Bertie, Bladen, Brunswick, Cabarrus,

Camden, Carteret, Caswell, Catawba,

Chatham, Chowan, Cleveland, Columbus, Craven, Cumberland, Currituck,

Dare, Davidson, Davie, Duplin, Edgecombe, Gaston, Gates, Granville, Greene,

Halifax, Harnett, Hertford, Hoke, Hyde,

Iredell, Johnston, Jones, Lee, Lenoir, Lincoln, Martin, Mecklenburg, Montgomery,

Moore, Nash, New Hanover, Northampton, Onslow, Pamlico, Pasquotank,

Pender, Perquimans, Person, Pitt, Richmond, Robeson, Rowan, Sampson,

Scotland, Stanly, Tyrrell, Union, Wake,

Washington, Wayne, Wilkes, Wilson, and

Yadkin.

North Dakota

Counties of Adams, Barnes, Benson,

Billings, Bottineau, Bowman, Burke,

Burleigh, Cass, Cavalier, Dickey, Divide,

Dunn, Eddy, Emmons, Foster, Golden

Valley, Grand Forks, Grant, Griggs,

Hettinger, Kidder, LaMoure, Logan,

McHenry, McIntosh, McKenzie, McLean,

Mercer, Morton, Mountrail, Nelson, Oliver, Pembina, Pierce, Ramsey, Ransom,

Renville, Richland, Rolette, Sargent,

Sheridan, Sioux, Slope, Stark, Steele,

Stutsman, Towner, Traill, Walsh, Ward,

Wells, and Williams.

Oklahoma

Counties of Adair, Alfalfa, Atoka, Beaver, Beckham, Blaine, Bryan, Caddo,

Canadian, Carter, Cherokee, Choctaw,

Cimarron, Cleveland, Coal, Comanche,

Cotton, Craig, Creek, Custer, Delaware,

Dewey, Ellis, Garfield, Garvin, Grady,

Grant, Greer, Harmon, Harper, Haskell,

Hughes, Jackson, Jefferson, Johnston,

Kay, Kingfisher, Kiowa, Latimer, Le

October 17, 2022

Flore, Lincoln, Logan, Love, McClain,

McCurtain, McIntosh, Major, Marshall,

Mayes, Murray, Muskogee, Noble,

Nowata, Okfuskee, Oklahoma, Okmulgee, Osage, Ottawa, Pawnee, Payne,

Pittsburg, Pontotoc, Pottawatomie, Pushmataha, Roger Mills, Rogers, Seminole,

Sequoyah, Stephens, Texas, Tillman,

Tulsa, Wagoner, Washington, Washita,

Woods, and Woodward.

Oregon

Counties of Baker, Benton, Clackamas,

Clatsop, Columbia, Coos, Crook, Curry,

Deschutes, Douglas, Gilliam, Grant,

Harney, Hood River, Jackson, Jefferson,

Josephine, Klamath, Lake, Lane, Lincoln,

Linn, Malheur, Marion, Morrow, Multnomah, Polk, Sherman, Tillamook, Umatilla, Union, Wallowa, Wasco, Washington, Wheeler, and Yamhill.

Rhode Island

Counties of Bristol, Kent, Newport, Providence, and Washington.

South Carolina

Counties of Aiken, Allendale, Anderson,

Beaufort, Berkeley, Calhoun, Cherokee,

Chester, Chesterfield, Clarendon, Colleton, Darlington, Dillon, Edgefield, Fairfield, Florence, Georgetown, Hampton,

Horry, Jasper, Kershaw, Lancaster, Lee,

Lexington, McCormick, Marion, Marlboro, Newberry, Orangeburg, Richland,

Saluda, Sumter, Union, Williamsburg, and

York.

South Dakota

Counties of Aurora, Beadle, Bennett, Bon

Homme, Brookings, Brown, Brule, Buffalo, Butte, Campbell, Charles Mix, Clay,

Corson, Custer, Davison, Deuel, Dewey,

Douglas, Edmunds, Fall River, Faulk,

Grant, Gregory, Haakon, Hamlin, Hand,

Hanson, Harding, Hughes, Hutchinson,

Hyde, Jackson, Jerauld, Jones, Kingsbury, Lake, Lawrence, Lincoln, Lyman,

McCook, McPherson, Meade, Mellette, Miner, Minnehaha, Moody, Oglala

300

Lakota, Pennington, Perkins, Potter, Roberts, Sanborn, Spink, Stanley, Sully, Todd,

Tripp, Turner, Union, Walworth, Yankton,

and Ziebach.

Tennessee

Counties of Benton, Carroll, Chester,

Crockett, Decatur, Dickson, Dyer, Fayette,

Gibson, Hardeman, Hardin, Haywood,

Henderson, Henry, Hickman, Houston,

Humphreys, Lake, Lauderdale, McNairy,

Madison, Maury, Montgomery, Obion,

Shelby, Stewart, Tipton, Wayne, Weakley,

and Williamson.

Texas

Counties of Anderson, Andrews, Angelina,

Aransas, Archer, Armstrong, Atascosa,

Austin, Bailey, Bandera, Bastrop, Baylor, Bee, Bell, Bexar, Blanco, Borden,

Bosque, Bowie, Brazoria, Brazos, Brewster, Briscoe, Brooks, Brown, Burleson,

Burnet, Caldwell, Calhoun, Callahan,

Camp, Carson, Cass, Castro, Chambers,

Cherokee, Childress, Clay, Cochran, Coke,

Coleman, Collin, Collingsworth, Colorado, Comal, Comanche, Concho, Cooke,

Coryell, Cottle, Crane, Crockett, Crosby,

Culberson, Dallam, Dallas, Dawson, Deaf

Smith, Delta, Denton, DeWitt, Dickens,

Dimmit, Donley, Duval, Eastland, Ector,

Edwards, Ellis, Erath, Falls, Fannin, Fayette, Fisher, Floyd, Foard, Fort Bend,

Franklin, Freestone, Frio, Gaines, Galveston, Garza, Gillespie, Glasscock, Goliad,

Gonzales, Gray, Grayson, Gregg, Grimes,

Guadalupe, Hale, Hall, Hamilton, Hansford, Hardeman, Hardin, Harris, Harrison,

Hartley, Haskell, Hays, Hemphill, Henderson, Hidalgo, Hill, Hockley, Hood, Hopkins, Houston, Howard, Hudspeth, Hunt,

Hutchinson, Irion, Jack, Jackson, Jasper,

Jeff Davis, Jefferson, Jim Hogg, Jim Wells,

Johnson, Jones, Karnes, Kaufman, Kendall, Kenedy, Kent, Kerr, Kimble, King,

Kinney, Kleberg, Knox, Lamar, Lamb,

Lampasas, La Salle, Lavaca, Lee, Leon,

Liberty, Limestone, Lipscomb, Live Oak,

Llano, Loving, Lubbock, Lynn, McCulloch, McLennan, McMullen, Madison,

Marion, Martin, Mason, Matagorda, Maverick, Medina, Menard, Midland, Milam,

Bulletin No. 2022–42

Mills, Mitchell, Montague, Montgomery,

Moore, Morris, Motley, Nacogdoches,

Navarro, Newton, Nolan, Nueces, Ochiltree, Oldham, Orange, Palo Pinto, Panola,

Parker, Parmer, Pecos, Polk, Potter, Presidio, Rains, Randall, Reagan, Real, Red

River, Reeves, Refugio, Roberts, Robertson, Rockwall, Runnels, Rusk, Sabine,

San Augustine, San Jacinto, San Patricio,

San Saba, Schleicher, Scurry, Shackelford, Shelby, Sherman, Smith, Somervell,

Starr, Stephens, Sterling, Stonewall, Sutton, Swisher, Tarrant, Taylor, Terrell, Terry,

Throckmorton, Titus, Tom Green, Travis,

Trinity, Tyler, Upshur, Upton, Uvalde,

Val Verde, Van Zandt, Victoria, Walker,

Waller, Ward, Washington, Webb, Wharton, Wheeler, Wichita, Wilbarger, Willacy,

Williamson, Wilson, Winkler, Wise, Wood,

Yoakum, Young, Zapata, and Zavala.

Utah

Counties of Beaver, Box Elder, Cache,

Carbon, Daggett, Davis, Duchesne,

Emery, Garfield, Grand, Iron, Juab,

Kane, Millard, Morgan, Piute, Rich, Salt

Lake, San Juan, Sanpete, Sevier, Summit,

Tooele, Uintah, Utah, Wasatch, Washington, Wayne, and Weber.

Vermont

County of Windham.

Pend Oreille, San Juan, Skagit, Skamania, Spokane, Stevens, Wahkiakum, Walla

Walla, Whatcom, Whitman, and Yakima.

Wisconsin

Counties of Adams, Ashland, Bayfield,

Columbia, Dane, Dodge, Douglas, Dunn,

Fond du Lac, Grant, Green, Green Lake,

Iron, Jefferson, Juneau, Kenosha, Lafayette, Marquette, Milwaukee, Pierce, Polk,

Racine, Rock, Saint Croix, Sauk, Walworth, Waukesha, and Winnebago.

Wyoming

Counties of Albany, Big Horn, Campbell, Carbon, Converse, Crook, Fremont,

Goshen, Hot Springs, Johnson, Laramie,

Lincoln, Natrona, Niobrara, Park, Platte,

Sheridan, Sublette, Sweetwater, Teton,

Uinta, Washakie, and Weston.

Federated States of Micronesia

States of Chuuk and Pohnpei.

Republic of the Marshall Islands

Atolls of Ailinglaplap, Kwajalein, and

Wotje.

Commonwealth of Puerto Rico

Cities of Chesapeake, Danville, Suffolk, and Virginia Beach. Counties of

Accomack, Charlotte, Halifax, Mecklenburg, Northampton, Pittsylvania, and

Southampton.

Municipalities of Aguas Buenas, Aibonito, Arecibo, Barranquitas, Canovanas,

Carolina, Cayey, Ceiba, Cidra, Coamo,

Comerio, Corozal, Fajardo, Guayama,

Gurabo, Juncos, Las Piedras, Loiza,

Luquillo, Naguabo, Naranjito, Orocovis,

Ponce, Rio Grande, Salinas, San Juan,

Santa Isabel, Trujillo Alto, and Villalba.

Washington

United States Virgin Islands

Counties of Adams, Asotin, Benton,

Chelan, Clark, Columbia, Cowlitz, Douglas, Ferry, Franklin, Garfield, Grant, Island,

Kittitas, Klickitat, Lincoln, Okanogan,

Islands of Saint Croix, Saint John, and

Saint Thomas.

Virginia

Notice 2022-45

I. PURPOSE

This notice extends the deadline for

amending an eligible retirement plan

(including an individual retirement

arrangement (IRA) or annuity contract)

to reflect the provisions of section 2202

of the Coronavirus Aid, Relief, and Economic Security Act, Pub. L. 116-136,

134 Stat. 281 (2020) (CARES Act), and

section 302 of Title III of the Taxpayer

Certainty and Disaster Tax Relief Act of

2020 (Relief Act), enacted as Division

EE of the Consolidated Appropriations

Act, 2021, Pub. L. 116-260, 134 Stat.

1182. Among other things, section 2202

of the CARES Act and section 302 of the

Relief Act provide special tax treatment

with respect to a coronavirus-related distribution or a qualified disaster distribution, respectively.

Under this notice, the extended amendment deadline applicable to (1) a qualified

retirement plan or section 403(b) plan

that is not a governmental plan or (2) an

IRA is December 31, 2025. Later deadlines apply with respect to governmental

retirement plans (including governmental

plans under section 457(b) of the Internal Revenue Code (Code)). With respect

to an amendment made to reflect provisions of section 2202 of the CARES Act,

the period during which the amendment

is eligible, if applicable, for relief from

the anti-cutback requirements of section

411(d)(6) of the Code or section 204(g) of

the Employee Retirement Income Security Act of 1974, Pub. L. 93‑406, 88 Stat.

829, as amended (ERISA), is extended to

the applicable extended plan amendment

deadline.1

Notice 2022-33, 2022-34 IRB 147, extends the deadlines for amending a retirement plan or IRA to reflect certain provisions of Division O of the Further Consolidated Appropriations Act,

2020, Pub. L. 116‑94, 133 Stat. 2534 (2019), known as the Setting Every Community Up for Retirement Enhancement Act of 2019 (SECURE Act), and section 104 of Division M of the

Further Consolidated Appropriations Act, 2020, known as the Bipartisan American Miners Act of 2019 (Miners Act), and extends to the extended plan amendment deadline the period during

which an amendment to reflect provisions of the SECURE Act is eligible, if applicable, for relief from the anti-cutback requirements of section 411(d)(6) of the Code or section 204(g) of

ERISA. Notice 2022-33 also extends the deadline for amending a retirement plan to reflect the provisions of section 2203 of the CARES Act. The deadlines set forth in this notice are the same

as the deadlines set forth in Notice 2022-33. Accordingly, it is anticipated that amendments to reflect the CARES Act and Relief Act as described in this notice, as well as the SECURE Act,

Miners Act, and CARES Act amendments described in Notice 2022-33, may be adopted on a single date.

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Bulletin No. 2022–42

301

October 17, 2022

II. BACKGROUND

A. Section 2202 of the CARES Act

Under section 2202 of the CARES Act,

enacted on March 27, 2020, and modified

by section 280 of the COVID-related Tax

Relief Act of 2020,2 qualified individuals receive favorable tax treatment with

respect to coronavirus-related distributions from eligible retirement plans (as

defined in section 402(c)(8)(B) of the

Code). A coronavirus-related distribution

is any distribution from an eligible retirement plan made on or after January 1,

2020, and before December 31, 2020, to a

qualified individual. A coronavirus-related

distribution is not subject to the additional

tax under section 72(t), generally is includible in income over a 3-year period, and,

to the extent the distribution is eligible for

tax-free rollover treatment and is recontributed to an eligible retirement plan

within a 3-year period, is not includible

in income. Section 2202 of the CARES

Act also increases the allowable plan loan

amount under section 72(p) of the Code

and permits a suspension of payments for

plan loans made to qualified individuals

that are outstanding on or after March 27,

2020. See Notice 2020-50, 2020-28 IRB

35, for a detailed description of this relief,

including a discussion of related plan

amendment deadlines.

Under section 2202(c) of the CARES

Act, an eligible retirement plan will not

be treated as failing to operate in accordance with its terms merely because the

plan implements the provisions of section

2202, or any regulations thereunder, if the

plan is amended within a prescribed time

period and the amendment applies retroactively to the beginning of the period.

The period begins on the date that section

2202 (or any regulation thereunder) takes

effect, and ends on or before the earlier

of (1) the date the amendment is adopted,

or (2) the last day of the first plan year

beginning on or after January 1, 2022 (or

January 1, 2024, in the case of a governmental plan within the meaning of section

414(d) of the Code), or a later date prescribed by the Secretary of the Treasury

or the Secretary’s delegate (Secretary). A

plan satisfying these conditions will not

fail to meet the requirements of section

411(d)(6) of the Code and section 204(g)

of ERISA by reason of that amendment,

except as provided by the Secretary.

B. Section 302 of the Relief Act

Section 302 of the Relief Act, enacted

on December 27, 2020, provides favorable

tax treatment to qualified individuals with

respect to qualified disaster distributions

from eligible retirement plans (as defined

in section 402(c)(8)(B) of the Code). In

general, section 302 of the Relief Act provides qualified individuals favorable tax

treatment that is similar to that provided

by section 2202 of the CARES Act; however, the relief provided by section 302

of the Relief Act differs from the relief

provided by section 2202 of the CARES

Act in certain respects. For example, (1)

section 302 of the Relief Act provides

favorable tax treatment with respect to

qualified disaster distributions, which are

defined generally as distributions from an

eligible retirement plan that are made on

or after the date a disaster begins (no earlier than December 28, 2019) and before

June 25, 2021, to a qualified individual;

(2) the relief granted by section 302 permits a qualified individual, under certain

circumstances, to recontribute a qualified

distribution that was made to purchase or

construct a principal residence in a qualified disaster area but was not so used

on account of the qualified disaster; and

(3) section 302 does not provide relief

with respect to amendments to a plan from

the anti-cutback requirements of section

411(d)(6) of the Code and section 204(g)

of ERISA. See Form 8915-F, Qualified

Disaster Retirement Plan Distributions

and Repayments, and related instructions,

for a detailed description of relief provided with respect to qualified disaster

distributions and repayments, including

relief provided under section 302 of the

Relief Act.

Under section 302(d) of the Relief

Act, an eligible retirement plan will not

be treated as failing to operate in accordance with its terms merely because the

plan implements the provisions of section

302, or any regulations thereunder, if the

plan is amended within a prescribed time

period and the amendment applies retroactively to the beginning of the period.

The period begins on the date that section

302 (or any regulation thereunder) takes

effect, and ends on or before the earlier of

(1) the date the amendment is adopted, or

(2) the last day of the first plan year beginning on or after January 1, 2022 (or January 1, 2024, in the case of a governmental

plan within the meaning of section 414(d)

of the Code), or a later date prescribed by

the Secretary.

III. EXTENSION OF PLAN

AMENDMENT DEADLINES; ANTICUTBACK RELIEF

A. Extension of plan amendment

deadlines

Pursuant to the authority of the Secretary under section 2202(c) of the CARES

Act and section 302 of the Relief Act, the

deadlines for amending an eligible retirement plan (including an IRA or annuity

contract) to reflect the provisions of section 2202 of the CARES Act or section

302 of the Relief Act, or any regulations thereunder, are hereby extended as

follows:

(1) Qualified plans

In general, for a qualified plan that is

not a governmental plan within the meaning of section 414(d) of the Code, the

deadline to amend a plan is December

31, 2025. The plan amendment deadline

for a qualified governmental plan, within

the meaning of section 414(d), is 90 days

after the close of the third regular legislative session of the legislative body with

the authority to amend the plan that begins

after December 31, 2023.

(2) Section 403(b) plans

In general, for a section 403(b) plan

that is not maintained by a public school,

as described in section 403(b)(1)(A)(ii),

the deadline to amend a plan is December 31, 2025. The plan amendment deadline for a section 403(b) plan that is maintained by a public school, as described in

section 403(b)(1)(A)(ii), is 90 days after

the close of the third regular legislative

The COVID-related Tax Relief Act of 2020 was enacted as Subtitle B, Title II, Division N, of the Consolidated Appropriations Act, 2021. References in this notice to section 2202 of the

CARES Act are to section 2202 as modified.

2

October 17, 2022

302

Bulletin No. 2022–42

session of the legislative body with the

authority to amend the plan that begins

after December 31, 2023.

(3) Section 457(b) plans

The deadline to amend a governmental plan under section 457(b) of the Code

is the later of (1) 90 days after the close

of the third regular legislative session of

the legislative body with the authority to

amend the plan that begins after December 31, 2023, or (2) if applicable, the first

day of the first plan year beginning more

than 180 days after the date of notification

by the Secretary that the plan was administered in a manner that is inconsistent

with the requirements of section 457(b) of

the Code.

Bulletin No. 2022–42

(4) IRAs

The deadline to amend the trust governing an IRA that is an individual retirement account or the contract issued by an

insurance company with respect to an IRA

that is an individual retirement annuity is

December 31, 2025.

B. Anti-cutback relief

Amendments to an eligible retirement

plan (including an annuity contract) to

reflect a provision of section 2202 of the

CARES Act or any regulations thereunder that are made on or before the dates as

extended under section III.A of this notice

will not cause the plan to fail to satisfy

303

the anti-cutback requirements of section

411(d)(6) of the Code or section 204(g)

of ERISA, if applicable, by reason of the

amendments.

IV. DRAFTING INFORMATION

The principal author of this notice is

Angelique Carrington of the Office of

Associate Chief Counsel (Employee Benefits, Exempt Organizations, and Employment Taxes). For further information

regarding this notice, contact Ms. Carrington at (202) 317-4148 (not a toll-free

number).

October 17, 2022

Definition of Terms

Revenue rulings and revenue procedures

(hereinafter referred to as “rulings”) that

have an effect on previous rulings use the

following defined terms to describe the

­effect:

Amplified describes a situation where

no change is being made in a prior published position, but the prior position is

being extended to apply to a variation of

the fact situation set forth therein. Thus,

if an earlier ruling held that a principle

applied to A, and the new ruling holds that

the same principle also applies to B, the

earlier ruling is amplified. (Compare with

modified, below).

Clarified is used in those instances

where the language in a prior ruling is

being made clear because the language

has caused, or may cause, some confusion. It is not used where a position in a

prior ruling is being changed.

Distinguished describes a situation

where a ruling mentions a previously published ruling and points out an essential

difference between them.

Modified is used where the substance

of a previously published position is being

changed. Thus, if a prior ruling held that a

principle applied to A but not to B, and the

new ruling holds that it applies to both A

and B, the prior ruling is modified because

it corrects a published position. (Compare

with amplified and clarified, above).

Obsoleted describes a previously published ruling that is not considered determinative with respect to future transactions.

This term is most commonly used in a ruling

that lists previously published rulings that

are obsoleted because of changes in laws or

regulations. A ruling may also be obsoleted

because the substance has been included in

regulations subsequently adopted.

Revoked describes situations where the

position in the previously published ruling

is not correct and the correct position is

being stated in a new ruling.

Superseded describes a situation where

the new ruling does nothing more than

restate the substance and situation of a

previously published ruling (or rulings).

Thus, the term is used to republish under

the 1986 Code and regulations the same

position published under the 1939 Code

and regulations. The term is also used

when it is desired to republish in a single

ruling a series of situations, names, etc.,

that were previously published over a

period of time in separate rulings. If the

new ruling does more than restate the substance of a prior ruling, a combination of

terms is used. For example, modified and

superseded describes a situation where the

substance of a previously published ruling

is being changed in part and is continued

without change in part and it is desired to

restate the valid portion of the previously

published ruling in a new ruling that is

self contained. In this case, the previously

published ruling is first modified and then,

as modified, is superseded.

Supplemented is used in situations in

which a list, such as a list of the names of

countries, is published in a ruling and that

list is expanded by adding further names

in subsequent rulings. After the original

ruling has been supplemented several

times, a new ruling may be published that

includes the list in the original ruling and

the additions, and supersedes all prior rulings in the series.

Suspended is used in rare situations

to show that the previous published rulings will not be applied pending some

future action such as the issuance of new

or amended regulations, the outcome of

cases in litigation, or the outcome of a

Service study.

Abbreviations

The following abbreviations in current

use and formerly used will appear in

material published in the Bulletin.

A—Individual.

Acq.—Acquiescence.

B—Individual.

BE—Beneficiary.

BK—Bank.

B.T.A.—Board of Tax Appeals.

C—Individual.

C.B.—Cumulative Bulletin.

CFR—Code of Federal Regulations.

CI—City.

COOP—Cooperative.

Ct.D.—Court Decision.

CY—County.

D—Decedent.

DC—Dummy Corporation.

DE—Donee.

Del. Order—Delegation Order.

DISC—Domestic International Sales Corporation.

DR—Donor.

E—Estate.

EE—Employee.

E.O.—Executive Order.

ER—Employer.

Bulletin No. 2022–42

ERISA—Employee Retirement Income Security Act.

EX—Executor.

F—Fiduciary.

FC—Foreign Country.

FICA—Federal Insurance Contributions Act.

FISC—Foreign International Sales Company.

FPH—Foreign Personal Holding Company.

F.R.—Federal Register.

FUTA—Federal Unemployment Tax Act.

FX—Foreign corporation.

G.C.M.—Chief Counsel’s Memorandum.

GE—Grantee.

GP—General Partner.

GR—Grantor.

IC—Insurance Company.

I.R.B.—Internal Revenue Bulletin.

LE—Lessee.

LP—Limited Partner.

LR—Lessor.

M—Minor.

Nonacq.—Nonacquiescence.

O—Organization.

P—Parent Corporation.

PHC—Personal Holding Company.

PO—Possession of the U.S.

PR—Partner.

PRS—Partnership.

i

PTE—Prohibited Transaction Exemption.

Pub. L.—Public Law.

REIT—Real Estate Investment Trust.

Rev. Proc.—Revenue Procedure.

Rev. Rul.—Revenue Ruling.

S—Subsidiary.

S.P.R.—Statement of Procedural Rules.

Stat.—Statutes at Large.

T—Target Corporation.

T.C.—Tax Court.

T.D.—Treasury Decision.

TFE—Transferee.

TFR—Transferor.

T.I.R.—Technical Information Release.

TP—Taxpayer.

TR—Trust.

TT—Trustee.

U.S.C.—United States Code.

X—Corporation.

Y—Corporation.

Z—Corporation.

October 17, 2022

Numerical Finding List1

Bulletin 2022–42

Announcements:

Treasury Decisions:

9963, 2022-34 I.R.B. 145

9964, 2022-35 I.R.B. 172

9965, 2022-37 I.R.B. 192

2022-14, 2022-31 I.R.B. 136

2022-15, 2022-31 I.R.B. 136

2022-16, 2022-33 I.R.B. 144

2022-17, 2022-35 I.R.B. 179

2022-18, 2022-36 I.R.B. 190

2022-19, 2022-36 I.R.B. 191

2022-20, 2022-38 I.R.B. 238

Notices:

2022-29, 2022-28 I.R.B. 66

2022-30, 2022-28 I.R.B. 70

2022-31, 2022-29 I.R.B. 85

2022-32, 2022-32 I.R.B. 137

2022-33, 2022-34 I.R.B. 147

2022-34, 2022-34 I.R.B. 150

2022-35, 2022-36 I.R.B. 184

2022-36, 2022-36 I.R.B. 188

2022-37, 2022-37 I.R.B. 234

2022-38, 2022-39 I.R.B. 239

2022-39, 2022-40 I.R.B. 264

2022-40, 2022-40 I.R.B. 266

2022-42, 2022-41 I.R.B. 276

2022-44, 2022-41 I.R.B. 277

2022-43, 2022-42 I.R.B. 303

2022-45, 2022-42 I.R.B. 307

Proposed Regulations:

REG-130975-08, 2022-28 I.R.B. 71

REG 130675-17, 2022-30 I.R.B. 104

REG-125693-19, 2022-39 I.R.B. 241

Revenue Procedures:

2022-25, 2022-27 I.R.B. 3

2022-28, 2022-27 I.R.B. 65

2022-26, 2022-29 I.R.B. 90

2022-32, 2022-30 I.R.B. 101

2022-30, 2022-31 I.R.B. 112

2022-29, 2022-33 I.R.B. 141

2022-34, 2022-33 I.R.B. 143

2022-35, 2022-40 I.R.B. 270

2022-36, 2022-40 I.R.B. 274

2022-19, 2022-41 I.R.B. 282

Revenue Rulings:

2022-12, 2022-27 I.R.B. 1

2022-13, 2022-30 I.R.B. 99

2022-14, 2022-31 I.R.B. 110

2022-15, 2022-35 I.R.B. 152

2022-17, 2022-36 I.R.B. 182

2022-18, 2022-40 I.R.B. 262

A cumulative list of all revenue rulings, revenue procedures, Treasury decisions, etc., published in Internal Revenue Bulletins 2021–27 through 2021–52 is in Internal Revenue Bulletin

2021–52, dated December 27, 2021.

1

October 17, 2022

ii

Bulletin No. 2022–42

Finding List of Current Actions on

Previously Published Items1

Bulletin 2022–42

A cumulative list of all revenue rulings, revenue procedures, Treasury decisions, etc., published in Internal Revenue Bulletins 2021–27 through 2021–52 is in Internal Revenue Bulletin

2021–52, dated December 27, 2021.

1

Bulletin No. 2022–42

iii

October 17, 2022

Internal Revenue Service

Washington, DC 20224

Official Business

Penalty for Private Use, $300

INTERNAL REVENUE BULLETIN

The Introduction at the beginning of this issue describes the purpose and content of this publication. The weekly Internal Revenue

Bulletins are available at www.irs.gov/irb/.

We Welcome Comments About the Internal Revenue Bulletin

If you have comments concerning the format or production of the Internal Revenue Bulletin or suggestions for improving it,

we would be pleased to hear from you. You can email us your suggestions or comments through the IRS Internet Home Page

www.irs.gov) or write to the Internal Revenue Service, Publishing Division, IRB Publishing Program Desk, 1111 Constitution Ave.

NW, IR-6230 Washington, DC 20224.