Bulletin No. 2023–41

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HIGHLIGHTS

OF THIS ISSUE

Bulletin No. 2023–41

October 10, 2023

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.

ADMINISTRATIVE

EXEMPT ORGANIZATIONS

Rev. Proc. 2023-32, page 1064.

Announcement 2023-29, page 1064.

This procedure publishes the amounts of unused housing

credit carryovers allocated to qualified states under section

42(h)(3)(D) of the Code for calendar year 2023.

ADMINISTRATIVE, INCOME TAX

Notice 2023-68, page 1060.

Optional special per diem rates. This notice provides the

2023-2024 special per diem rates for taxpayers to use in

substantiating the amount of ordinary and necessary business expenses incurred while traveling away from home. The

notice includes (1) the special transportation industry rate,

(2) the rate for the incidental expenses only deduction, and

(3) the rates and list of high-cost localities for the high-low

substantiation method.

Finding Lists begin on page ii.

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(b)(1)(A).

INCOME TAX

Rev. Rul. 2023-19, page 1059.

Fringe benefits aircraft valuation formula. For purposes of

section 1.61-21(g) of the Income Tax Regulations, relating to

the rule for valuing non-commercial flights on employer-provided aircraft, the Standard Industry Fare Level (SIFL) centsper-mile rates and terminal charge in effect for the second

half of 2023 are set forth.

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 10, 2023

Bulletin No. 2023–41

Part I

Section 61. Gross Income

Defined

26 CFR 1.61-21: Taxation of Fringe Benefits

Rev. Rul. 2023-19

For purposes of the taxation of fringe

benefits under section 61 of the Internal

Period During Which

the Flight Is Taken

Revenue Code, section 1.61-21(g) of the

Income Tax Regulations provides a rule

for valuing noncommercial flights on

employer-provided aircraft. Section 1.6121(g)(5) provides an aircraft valuation

formula to determine the value of such

flights. The value of a flight is determined

under the base aircraft valuation formula

(also known as the Standard Industry Fare

Level formula or SIFL) by multiplying

the SIFL cents-per-mile rates applicable

Terminal

Charge

for the period during which the flight was

taken by the appropriate aircraft multiple

provided in section 1.61-21(g)(7) and then

adding the applicable terminal charge. The

SIFL cents-per-mile rates in the formula

and the terminal charge are calculated by

the Department of Transportation (DOT)

and are reviewed semi-annually.

The following charts set forth the terminal charge and SIFL mileage rates:

SIFL Mileage

Rates

7/1/23 - 12/31/23

$52.98

Up to 500 miles

= $.2898 per mile

501-1500 miles

= $.2210 per mile

Over 1500 miles

= $.2124 per mile

DRAFTING INFORMATION

The principal author of this revenue ruling is Kathleen Edmondson of the Office

Bulletin No. 2023–41

of Associate Chief Counsel (Employee

Benefits, Exempt Organizations and

Employment Taxes). For further information regarding this revenue ruling, contact

1059

Ms. Edmondson at (202) 317-6798 (not a

toll-free number).

October 10, 2023

Part III

2023-2024 Special Per

Diem Rates

Notice 2023-68

SECTION 1. PURPOSE

This annual notice provides the 20232024 special per diem rates for taxpayers to use in substantiating the amount of

ordinary and necessary business expenses

incurred while traveling away from home,

specifically (1) the special transportation

industry meal and incidental expenses

(M&IE) rates, (2) the rate for the incidental expenses only deduction, and (3) the

rates and list of high-cost localities for

purposes of the high-low substantiation

method.

SECTION 2. BACKGROUND

Rev. Proc. 2019-48, 2019-51 I.R.B.

1392 (or successor), provides rules for

using a per diem rate to substantiate, under

§ 274(d) of the Internal Revenue Code and

§ 1.274-5 of the Income Tax Regulations,

the amount of ordinary and necessary

Key City

Gulf Shores

Phoenix/Scottsdale

Sedona

Mill Valley/San Rafael/Novato

Monterey

Napa

Oakland

San Diego

San Francisco

San Luis Obispo

San Mateo/Foster City/Belmont

Santa Barbara

Santa Monica

October 10, 2023

business expenses paid or incurred while

traveling away from home. Taxpayers

using the rates and list of high-cost localities provided in this notice must comply

with Rev. Proc. 2019-48 (or successor).

Notice 2022-44, 2022-41 I.R.B. 277, provides the rates and list of high-cost localities for the period October 1, 2022, to

September 30, 2023.

SECTION 3. SPECIAL M&IE

RATES FOR TRANSPORTATION

INDUSTRY

The special M&IE rates for taxpayers

in the transportation industry are $69 for

any locality of travel in the continental

United States (CONUS) and $74 for any

locality of travel outside the continental

United States (OCONUS). See section

4.04 of Rev. Proc. 2019-48 (or successor).

SECTION 4. RATE FOR

INCIDENTAL EXPENSES ONLY

DEDUCTION

The rate for any CONUS or OCONUS

locality of travel for the incidental

expenses only deduction is $5 per day.

County or Other

Defined Location

Alabama

Baldwin

Arizona

Maricopa

City limits of Sedona

California

Marin

Monterey

Napa

Alameda

San Diego

San Francisco

San Luis Obispo

San Mateo

Santa Barbara

City limits of Santa Monica

1060

See section 4.05 of Rev. Proc. 2019-48 (or

successor).

SECTION 5. HIGH-LOW

SUBSTANTIATION METHOD

1. Annual high-low rates. For purposes

of the high-low substantiation method, the

per diem rates in lieu of the rates described

in Notice 2022-44 (the per diem substantiation method) are $309 for travel to any

high-cost locality and $214 for travel to

any other locality within CONUS. The

amount of the $309 high rate and $214

low rate that is treated as paid for meals

for purposes of § 274(n) is $74 for travel

to any high-cost locality and $64 for travel

to any other locality within CONUS. See

section 5.02 of Rev. Proc. 2019-48 (or

successor). The per diem rates in lieu of

the rates described in Notice 2022-44 (the

meal and incidental expenses only substantiation method) are $74 for travel to

any high-cost locality and $64 for travel to

any other locality within CONUS.

2. High-cost localities. The following

localities have a federal per diem rate of

$261 or more, and are high-cost localities

for the specified portion of the calendar year:

Portion of Calendar Year

June 1 – July 31

February 1 – March 31

October 1 – September 30

October 1 – October 31 and June 1 – September 30

June 1 – August 31

October 1 – September 30

June 1 – August 31

October 1 – September 30

Bulletin No. 2023–41

Key City

Sunnyvale/Palo Alto/San Jose

Yosemite National Park

Aspen

Denver/Aurora

County or Other

Defined Location

Santa Clara

Mariposa

Colorado

Pitkin

Grand Lake

Silverthorne/Breckenridge

Denver, Adams, Arapahoe, and

Jefferson

Grand

Summit

Steamboat Springs

Telluride

Vail

Routt

San Miguel

Eagle

Lewes

Sussex

Portion of Calendar Year

October 1 – September 30

October 1 – March 31 and

June 1 – September 30

October 1 – October 31 and April 1 – September 30

December 1 – March 31

October 1 – March 31 and

June 1 – September 30

December 1 – March 31

October 1 – September 30

Delaware

July 1 – August 31

District of Columbia

Washington, D.C. (also the cities of Alexandria, Falls Church, and

October 1 – June 30 and September 1 – September 30

Fairfax, and the counties of Arlington and Fairfax, in Virginia; and the

counties of Montgomery and Prince George's in Maryland) (See also

Maryland and Virginia)

Florida

Boca Raton/Delray Beach/Jupiter

Palm Beach and Hendry

December 1 – April 30

Bradenton

Manatee

February 1 – March 31

Cocoa Beach

Brevard

February 1 – March 31

Fort Lauderdale

Broward

January 1 – April 30

Fort Myers

Lee

December 1 – March 31

Fort Walton Beach/DeFuniak Springs Okaloosa and Walton

June 1 – July 31

Gulf Breeze

Santa Rosa

June 1 – July 31

Key West

Monroe

October 1 – September 30

Miami

Miami-Dade

December 1 – May 31

Naples

Collier

December 1 – April 30

Panama City

Bay

June 1 – July 31

Pensacola

Escambia

June 1 – July 31

Punta Gorda

Charlotte

February 1 – March 31

Sarasota

February 1 – April 30

Sebring

Highlands

February 1 – March 31

Stuart

Martin

February 1 – March 31

Tampa/St. Petersburg

Pinellas and Hillsborough

January 1 – April 30

Vero Beach

Indian River

October 1 – September 30

Georgia

Atlanta

Fulton and Dekalb

January 1 – March 31

Jekyll Island/Brunswick

Glynn

March 1 – July 31

Idaho

Sun Valley/Ketchum

Blaine and Elmore

December 1 – March 31 and

June 1 – September 30

Bulletin No. 2023–41

1061

October 10, 2023

Duluth

County or Other

Defined Location

Illinois

Cook and Lake

Maine

Hancock and Knox

York

Cumberland and Sagadahoc

Maryland

Worcester

Montgomery and Prince

George’s

Massachusetts

Suffolk and City of Cambridge

City limits of Falmouth

Barnstable less the City of

Falmouth

Dukes

Nantucket

Michigan

Mackinac

Emmet

Grand Traverse

Minnesota

St. Louis

Big Sky/West Yellowstone/Gardiner

Kalispell/Whitefish

Missoula

Gallatin and Park

Flathead

Missoula

Toms River

Ocean

Key City

Chicago

Bar Harbor/Rockport

Kennebunk/Kittery/Sanford

Portland

Ocean City

Washington, D.C. Metropolitan Area

Boston/Cambridge

Falmouth

Hyannis

Martha's Vineyard

Nantucket

Mackinac Island

Petoskey

Traverse City

Portion of Calendar Year

October 1 – November 30 and April 1 – September 30

October 1 – October 31 and July 1 – September 30

July 1 – August 31

October 1 – October 31 and July 1 – September 30

July 1 – August 31

October 1 – June 30 and September 1 – September 30

October 1 – September 30

May 1 – August 31

July 1 – August 31

October 1 – September 30

July 1 – August 31

October 1 – October 31 and

June 1 – September 30

Montana

June 1 – September 30

July 1 – August 31

June 1 – September 30

New Jersey

July 1 – August 31

New Mexico

Carlsbad

Eddy

October 1 – September 30

New York

Glens Falls

Lake Placid

New York City

Saratoga Springs/Schenectady

Kill Devil Hills

Eugene/Florence

Lincoln City

Seaside

October 10, 2023

Warren

Essex

Bronx, Kings, New York,

Queens, and Richmond

Saratoga and Schenectady

North Carolina

Dare

Oregon

Lane

Lincoln

Clatsop

1062

July 1 – August 31

October 1 – December 31 and March 1 – September

July 1 – August 31

April 1 – September 30

June 1 – July 31

July 1 – August 31

Bulletin No. 2023–41

Hershey

Philadelphia

County or Other

Defined Location

Pennsylvania

Hershey

Philadelphia

Jamestown/Middletown/Newport

Newport

Key City

Portion of Calendar Year

June 1 – August 31

October 1 – November 30, March 1 – June 30, and

September 1 – September 30

Rhode Island

October 1 – October 31 and

June 1 – September 30

Moab

South Carolina

Charleston, Berkeley, and

Dorchester

Beaufort

Horry

Tennessee

Davidson

Utah

Grand

Park City

Summit

Charleston

Hilton Head

Myrtle Beach

Nashville

Virginia Beach

Wallops Island

Washington, D.C. Metropolitan Area

Manchester

Montpelier

Port Angeles/Port Townsend

Seattle

Cody

Jackson/Pinedale

Virginia

City of Virginia Beach

Accomack

Cities of Alexandria, Falls

Church, and Fairfax; Counties of

Arlington and Fairfax

Vermont

Bennington

Washington

Clallam and Jefferson

King

Wyoming

Park

Teton and Sublette

3. Changes in high-cost localities. The

list of high-cost localities in this notice

differs from the list of high-cost localities

in section 5 of Notice 2022-44.

a. The following localities have been

added to the list of high-cost localities:

Yosemite National Park, California;

Tampa/St. Petersburg, Florida;

Atlanta, Georgia; Missoula, Montana;

Saratoga Springs/Schenectady, New

York; Eugene/Florence, Oregon;

Montpelier, Vermont.

Bulletin No. 2023–41

October 1 – September 30

March 1 – August 31

June 1 – August 31

October 1 – September 30

October 1 – October 31 and

March 1 – September 30

October 1 – September 30

June 1 – August 31

July 1 – August 31

October 1 – June 30 and September 1 – September 30

October 1 – October 31 and August 1 – September 30

July 1 – August 31

October 1 – October 31 and May 1 – September 30

June 1 – September 30

October 1 – September 30

The following localities have

changed the portion of the year in

which they are high-cost localities:

San Diego, California; District of

Columbia (see also Maryland and

Virginia); Fort Lauderdale, Florida;

Fort Myers, Florida; Fort Walton

Beach/DeFuniak Springs, Florida;

Miami, Florida; Vero Beach, Florida;

Portland, Maine; Washington, D.C.

Metropolitan Area in Maryland

(Counties of Montgomery and Prince

1063

George’s); Hilton Head, South

Carolina; Manchester, Vermont;

Washington, D.C. Metropolitan Area

in Virginia (Cities of Alexandria,

Falls Church, and Fairfax; Counties

of Arlington and Fairfax); Seattle,

Washington.

The following localities have been

removed from the list of high-cost

localities: Los Angeles, California;

Durango,

Colorado;

Portland,

Oregon; Vancouver, Washington.

October 10, 2023

SECTION 6. EFFECTIVE DATE

DRAFTING INFORMATION

SECTION 2. BACKGROUND

This notice is effective for per diem

allowances for lodging, meal and incidental expenses, or for meal and incidental expenses only, that are paid to any

employee on or after October 1, 2023,

for travel away from home on or after

October 1, 2023. For purposes of computing the amount allowable as a deduction for travel away from home, this

notice is effective for meal and incidental

expenses or for incidental expenses only

paid or incurred on or after October 1,

2023. See sections 4.06 and 5.04 of Rev.

Proc. 2019-48 (or successor) for transition rules for the last 3 months of calendar year 2023.

The principal author of this notice

is C. Dylan Durham of the Office of

Associate Chief Counsel (Income Tax

& Accounting). For further information

regarding this notice contact Mr. Durham

at (202) 317-7005 (not a toll-free number).

Rev. Proc. 2019-45, 2019-48 I.R.B.

524, provides guidance to state housing

credit agencies of qualified states on the

procedure for requesting an allocation of

unused housing credit carryovers under

§ 42(h)(3)(D). The amount of unused

housing credit carryovers allocated to

qualified states for a calendar year from

a national pool of unused credit authority

(the National Pool) is published by the

Internal Revenue Service in the Internal

Revenue Bulletin. This revenue procedure publishes these amounts for calendar

year 2023.

SECTION 7. EFFECT ON OTHER

DOCUMENTS

Notice 2022-44 is superseded.

26 CFR 601.105: Examination of returns and claims

for refund, credit, or abatement; determination of

correct tax liability. (Also: Part I, §§ 6011, 6662,

6662A, 6707A; 1-6011-4.)

Rev. Proc. 2023-32

This revenue procedure publishes the

amounts of unused housing credit carryovers allocated to qualified states under

§ 42(h)(3)(D) of the Internal Revenue

Code for calendar year 2023.

Qualified State

Connecticut

Delaware

Florida

Georgia

Illinois

Maryland

Massachusetts

Michigan

Minnesota

Montana

Nebraska

Nevada

New Jersey

New Mexico

New York

North Carolina

Ohio

Oregon

Pennsylvania

Rhode Island

South Dakota

Texas

Utah

Vermont

Virginia

Washington

West Virginia

Wisconsin

October 10, 2023

SECTION 3. PROCEDURE

SECTION 1. PURPOSE

The unused housing credit carryover

amount allocated from the National Pool

by the Secretary to each qualified state for

calendar year 2023 is as follows:

Amount Allocated

54,370

15,269

333,529

163,623

188,649

92,430

104,684

150,447

85,721

16,836

29,506

47,646

138,866

31,686

295,030

160,415

176,265

63,575

194,496

16,399

13,641

450,249

50,690

9,702

130,198

116,736

26,616

88,350

1064

Bulletin No. 2023–41

EFFECTIVE DATE

DRAFTING INFORMATION

This revenue procedure is effective

for allocations of housing credit dollar

amounts attributable to the National Pool

component of a qualified state’s housing

credit ceiling for calendar year 2023.

The principal author of this revenue

procedure is Dillon Taylor of the Office

of Associate Chief Counsel (Passthroughs

and Special Industries). For further information regarding this revenue procedure,

contact Mr. Taylor at (202) 317-4137 (not

a toll-free number).

Section 42—Low-Income

Housing Credit.

26 CFR 1.42-14. Allocation rules for post-1989

State housing credit ceiling

amounts.

Guidance is provided to state housing credit agencies of qualified states that request an allocation

of unused housing credit carryover under section 42(h)(3)(D) of the Internal Revenue Code. See

Rev. Proc. 2023-32.

Bulletin No. 2023–41

1065

October 10, 2023

Part IV

Deletions From Cumulative

List of Organizations,

Contributions to Which are

Deductible Under Section

170 of the Code

Announcement 2023-29

Table of Contents

The Internal Revenue Service has

revoked its determination that the organizations listed below qualify as organizations described in sections 501(c)(3) and

170(c)(2) of the Internal Revenue Code of

1986.

SHENANDALE GUN CLUB

FIRM FOUNDATION ACADEMY

RURAL ADVANCEMENT INSTITUTE

October 10, 2023

Generally, the IRS will not disallow

deductions for contributions made to a

listed organization on or before the date

of announcement in the Internal Revenue

Bulletin that an organization no longer

qualifies. However, the IRS is not precluded from disallowing a deduction for

any contributions made after an organization ceases to qualify under section 170(c)

(2) if the organization has not timely filed

a suit for declaratory judgment under section 7428 and if the contributor (1) had

knowledge of the revocation of the ruling

or determination letter, (2) was aware that

such revocation was imminent, or (3) was

in part responsible for or was aware of the

activities or omissions of the organization

that brought about this revocation.

Effective Date of

Revocation

01/01/2020

1066

If on the other hand a suit for declaratory judgment has been timely filed,

contributions from individuals and organizations described in section 170(c)(2)

that are otherwise allowable will continue

to be deductible. Protection under section 7428(c) would begin on OCTOBER

10, 2023 and would end on the date the

court first determines the organization is

not described in section 170(c)(2) as more

particularly set for in section 7428(c)(1).

For individual contributors, the maximum

deduction protected is $1,000, with a husband and wife treated as one contributor.

This benefit is not extended to any individual, in whole or in part, for the acts or

omissions of the organization that were

the basis for revocation.

LOCATION

STAUNTON, VA

CLEARWATER, FL

PITTSBORO, NC

Bulletin No. 2023–41

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. 2023–41

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.

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 10, 2023

Numerical Finding List1

Bulletin 2023–41

Announcements:

2023-18, 2023-30 I.R.B. 366

2023-19, 2023-30 I.R.B. 367

2023-20, 2023-30 I.R.B. 368

2023-17, 2023-31 I.R.B. 412

2023-21, 2023-31 I.R.B. 413

2023-22, 2023-32 I.R.B. 429

2023-23, 2023-34 I.R.B. 569

2023-24, 2023-35 I.R.B. 661

2023-25, 2023-37 I.R.B. 821

2023-26, 2023-37 I.R.B. 822

2023-28, 2023-37 I.R.B. 823

2023-29, 2023-41 I.R.B. 1064

Notices:

2023-29, 2023-29 I.R.B. 1

2023-45, 2023-29 I.R.B. 317

2023-47, 2023-29 I.R.B. 318

2023-37, 2023-30 I.R.B. 359

2023-50, 2023-30 I.R.B. 361

2023-51, 2023-30 I.R.B. 362

2023-54, 2023-31 I.R.B. 382

2023-53, 2023-32 I.R.B. 424

2023-55, 2023-32 I.R.B. 427

2023-57, 2023-34 I.R.B. 560

2023-58, 2023-34 I.R.B. 563

2023-59, 2023-34 I.R.B. 564

2023-52, 2023-35 I.R.B. 650

2023-61, 2023-35 I.R.B. 651

2023-62, 2023-37 I.R.B. 817

2023-56, 2023-38 I.R.B. 824

2023-63, 2023-39 I.R.B. 919

2023-64, 2023-40 I.R.B. 974

2023-66, 2023-40 I.R.B. 992

2023-68, 2023-41 I.R.B. 1060

Revenue Procedures:—Continued

2023-30, 2023-40 I.R.B. 995

2023-31, 2023-40 I.R.B. 1057

2023-32, 2023-41 I.R.B. 1064

Revenue Rulings:

2023-13, 2023-32 I.R.B. 413

2023-14, 2023-33 I.R.B. 484

2023-15, 2023-34 I.R.B. 559

2023-16, 2023-37 I.R.B. 796

2023-17, 2023-37 I.R.B. 798

2023-18, 2023-40 I.R.B. 972

2023-19, 2023-41 I.R.B. 1059

Treasury Decisions:

9976, 2023-30 I.R.B. 354

9977, 2023-31 I.R.B. 375

9978, 2023-32 I.R.B. 415

9979, 2023-35 I.R.B. 602

Proposed Regulations:

REG-124123-22, 2023-30 I.R.B. 369

REG-124930-21, 2023-31 I.R.B. 431

REG-120730-21, 2023-33 I.R.B. 491

REG-134420-10, 2023-34 I.R.B. 571

REG-109348-22, 2023-35 I.R.B. 662

REG-120727-21, 2023-36 I.R.B. 670

REG-122793-19, 2023-38 I.R.B. 829

REG-100908-23, 2023-39 I.R.B. 931

Revenue Procedures:

2023-31, 2023-25 I.R.B. 386

2023-26, 2023-33 I.R.B. 486

2023-27, 2023-35 I.R.B. 655

2023-17, 2023-37 I.R.B. 819

A cumulative list of all revenue rulings, revenue procedures, Treasury decisions, etc., published in Internal Revenue Bulletins 2023–27 through 2023–52 is in Internal Revenue Bulletin

2023–52, dated December 27, 2023.

October 10, 2023

Bulletin No. 2023–41

Finding List of Current Actions on

Previously Published Items1

Bulletin 2023–41

A cumulative list of all revenue rulings, revenue procedures, Treasury decisions, etc., published in Internal Revenue Bulletins 2023–27 through 2023–52 is in Internal Revenue Bulletin

2023–52, dated December 27, 2023.

Bulletin No. 2023–41

iii

October 10, 2023

Internal Revenue Service

Washington, DC 20224

Official Business

Penalty for Private Use, $300

INTERNAL REVENUE BULLETIN

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