# Bulletin No. 2022–12

> Briefs, arguments, decisions, and more.

URL: https://www.frixlaw.com/law-library/documents/agency%3Airs%3A546a88edb24e8c42

## Record

- **Collection:** Agency decision
- **Document type:** Agency decision

## Text

HIGHLIGHTS
OF THIS ISSUE




Bulletin No. 2022–12
March 21, 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.

EMPLOYMENT TAX
AOD 2022-2, page 903.
Nonacquiescence to the holding that relocation benefits provided by a railroad to its employees are exempt
from Railroad Retirement Tax Act (RRTA) taxation under
I.R.C. § 3231(e)(1)(iii).

INCOME TAX
Notice 2022-12, page 906.
Resident populations of the 50 states, the District of Columbia, Puerto Rico, and the insular areas for purposes

Finding Lists begin on page ii.

of determining the 2022 calendar year (1) state housing credit ceiling under section 42(h) of the Code, (2)
private activity bond volume cap under section 146,
and (3) private activity bond volume limit under section
142(k) are reproduced.
Rev. Rul. 2022-6, page 904.
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) cents-per-mile rates and terminal charges in effect for the first half of 2022 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.

March 21, 2022 

Bulletin No. 2022–12

Actions Relating to Court
Decisions
It is the policy of the Internal Reve­
nue Service to announce at an early date
whether it will follow the holdings in cer­
tain cases. An Action on Decision is the
document making such an announcement.
An Action on Decision will be issued at
the discretion of the Service only on un­
appealed issues decided adverse to the
government. Generally, an Action on De­
cision is issued where its guidance would
be helpful to Service personnel working
with the same or similar issues. Unlike a
Treasury Regulation or a Revenue Ruling,
an Action on Decision is not an affirma­
tive statement of Service position. It is not
intended to serve as public guidance and
may not be cited as precedent.
Actions on Decisions shall be relied
upon within the Service only as conclu­
sions applying the law to the facts in the
particular case at the time the Action on
Decision was issued. Caution should be ex­
ercised in extending the recommenda­tion

1

of the Action on Decision to similar cases
where the facts are different. More­over,
the recommendation in the Action on De­
cision may be superseded by new legisla­
tion, regulations, rulings, cases, or Actions
on Decisions.
Prior to 1991, the Service published
acquiescence or nonacquiescence only in
certain regular Tax Court opinions. The
Service has expanded its acquiescence
program to include other civil tax cases
where guidance is determined to be help­
ful. Accordingly, the Service now may
acquiesce or nonacquiesce in the holdings
of memorandum Tax Court opinions, as
well as those of the United States District
Courts, Claims Court, and Circuit Courts
of Appeal. Regardless of the court decid­
ing the case, the recommendation of any
Action on Decision will be published in
the Internal Revenue Bulletin.
The recommendation in every Action
on Decision will be summarized as ac­
quiescence, acquiescence in result only,
or nonacquiescence. Both “acquies­
cence” and “acquiescence in result only”
mean that the Service accepts the holding

of the court in a case and that the Ser­
vice will follow it in disposing of cases
with the same controlling facts. How­
ever, “acqui­
escence” indicates neither
approval nor disapproval of the reasons
assigned by the court for its conclusions;
whereas, “acqui­escence in result only”
indicates disagree­ment or concern with
some or all of those reasons. “Nonacqui­
escence” signifies that, although no fur­
ther review was sought, the Service does
not agree with the hold­ing of the court
and, generally, will not follow the deci­
sion in disposing of cases involving other
taxpayers. In reference to an opinion of a
circuit court of appeals, a “nonacquies­
cence” indicates that the Ser­vice will not
follow the holding on a na­tionwide ba­
sis. However, the Service will recognize
the precedential impact of the opinion on
cases arising within the venue of the de­
ciding circuit.
The Commissioner does NOT ACQUI­
ESCE in the following decision:
CSX Corp. v. United States, 18 F.4th
672 (11th Cir. 2021).1

Nonacquiescence to the holding that relocation benefits provided by a railroad to its employees are exempt from Railroad Retirement Tax Act (RRTA) taxation under I.R.C. § 3231(e)(1)(iii).

Bulletin No. 2022–12

903

March 21, 2022

Part I
Rev. Rul. 2022-6
For purposes of the taxation of fringe
benefits under section 61 of the Internal
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
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.
According to DOT, due to the effect of
the COVID-19 pandemic, airline indus­
try capacity (as measured by airline seat
miles) was reduced faster than airline in­
dustry expenses were reduced. Generally,
the SIFL rate is the result of airline indus­
try expenses divided by airline seat miles.
Because airline seat miles were reduced
faster than airline industry expenses, the
SIFL rate for the 6-month Tax Period Ef­
fective 1/1/2021 increased substantially.
Furthermore, in March 2020, the Coro­
navirus Aid, Relief, and Economic Securi­
ty Act was enacted, directing the Treasury
Department to allot up to $25 billion for
domestic carriers to cover payroll ex­
penses via grants and promissory notes,
known as the Payroll Support Program
(PSP). The PSP grants and PSP promisso­
ry notes offset airline industry expenses.

Accordingly, DOT provided two alterna­
tives to incorporate differing levels of the
PSP into the SIFL rate calculations to both
account for the PSP in the rate calcula­
tions and to mitigate the pandemic impact
on the SIFL rate. One calculation adjusts
the SIFL rates to account for PSP grants
only while the other calculation adjusts
the SIFL rates to account for both the PSP
grants and PSP promissory notes.
This revenue ruling contains these
three SIFL rates: (1) the Unadjusted SIFL
Rate, (2) the SIFL Rate Adjusted for PSP
Grants, and (3) the SIFL Rate Adjusted
for PSP Grants and Promissory Notes.
Taxpayers may use any of the three rates
when determining the value on noncom­
mercial flights of employer-provided air­
craft under section 1.61-21(g).
The following charts set forth the ter­
minal charges and SIFL mileage rates:

Unadjusted SIFL Rate
Period During Which
the Flight Is Taken

Terminal
Charge

SIFL Mileage
Rates

1/1/22 - 6/30/22
$44.98

Up to 500 miles
= $.2460 per mile

501-1500 miles
= $.1876 per mile

SIFL Rate Adjusted for PSP Grants

Over 1500 miles
= $.1803 per mile

1/1/22 - 6/30/22
$33.88

Up to 500 miles
= $.1853 per mile

501-1500 miles
= $.1413 per mile

SIFL Rate Adjusted for PSP Grants and Promissory Notes

Over 1500 miles
= $.1359 per mile

1/1/22 - 6/30/22
$29.45

Up to 500 miles
= $.1611 per mile

501-1500 miles
= $.1228 per mile

Over 1500 miles
= $.1181 per mile

March 21, 2022

904

Bulletin No. 2022–12

DRAFTING INFORMATION
The principal author of this revenue rul­
ing is Kathleen Edmondson of the Office

Bulletin No. 2022–12

of Associate Chief Counsel (Employee
Benefits, Exempt Organizations and Em­
ployment Taxes). For further information
regarding this revenue ruling, contact Ms.

905

Edmondson at (202) 317-6798 (not a tollfree number).

March 21, 2022

Part III
2022 Calendar Year
Resident Population
Figures
Notice 2022-12
This notice advises State and local hous­
ing credit agencies that allocate low-in­
come housing tax credits under § 42 of
the Internal Revenue Code, and States and
other issuers of tax-exempt private activ­
ity bonds under § 141, of the population
figures to use in calculating: (1) the 2022
calendar year population-based component
of the State housing credit ceiling (Credit
Ceiling) under § 42(h)(3)(C)(ii); (2) the
2022 calendar year volume cap (Volume
Cap) under § 146; and (3) the 2022 volume
limit (Volume Limit) under § 142(k)(5).
Generally, the population-based com­
ponent of both the Credit Ceiling and

the Volume Cap are determined under §
146(j), which requires determining the
population figures for any calendar year
on the basis of the most recent census es­
timate of the resident population of a State
(or issuing authority) released by the U.S.
Census Bureau before the beginning of the
calendar year. Similarly, § 142(k)(5) bases
the Volume Limit on the State population.
Sections 42(h)(3)(H) and 146(d)(2)
require adjusting for inflation the popula­
tion-based component of the Credit Ceil­
ing and the Volume Cap. The Credit Ceil­
ing adjustment for the 2022 calendar year
is in Rev. Proc. 2021-45, 2021-48 I.R.B
764. Section 3.09 of Rev. Proc. 2021-45
provides that, for calendar year 2022, the
amount for calculating the Credit Ceil­
ing under § 42(h)(3)(C)(ii) is the greater
of $2.60 multiplied by the State popula­
tion, or $2,975,000. Further, section 3.20
of Rev. Proc. 2021-45 provides that the
amount for calculating the Volume Cap

Alabama
Alaska
American Samoa
Arizona
Arkansas
California
Colorado
Connecticut
Delaware
District of Columbia
Florida
Georgia
Guam
Hawaii
Idaho
Illinois
Indiana
Iowa
Kansas
Kentucky
Louisiana
Maine
Maryland
Massachusetts
Michigan
Minnesota
Mississippi
Missouri
Montana

March 21, 2022

under § 146(d)(1) for calendar year 2022
is the greater of $110 multiplied by the
State population, or $335,115,000.
For the 50 states, the District of Colum­
bia, and Puerto Rico, the population fig­
ures for calculating the Credit Ceiling, the
Volume Cap, and the Volume Limit for the
2022 calendar year are the resident pop­
ulation estimates released electronically
by the U.S. Census Bureau on December
21, 2021, and described in Press Release
CB21-208. For American Samoa, Guam,
the Northern Mariana Islands, and the
U.S. Virgin Islands, the population figures
for the 2022 calendar year are the 2021
midyear population figures in the U.S.
Census Bureau’s International Data Base
(IDB). The U.S. Census Bureau electron­
ically announced an update of the IDB
on December 21, 2021, in Press Release
CB21-TPS.148.
For convenience, these figures are re­
printed below.

Resident Population Figures
5,039,877
732,673
46,366
7,276,316
3,025,891
39,237,836
5,812,069
3,605,597
1,003,384
670,050
21,781,128
10,799,566
168,801
1,441,553
1,900,923
12,671,469
6,805,985
3,193,079
2,934,582
4,509,394
4,624,047
1,372,247
6,165,129
6,984,723
10,050,811
5,707,390
2,949,965
6,168,187
1,104,271

906

Bulletin No. 2022–12

Nebraska
Nevada
New Hampshire
New Jersey
New Mexico
New York
North Carolina
North Dakota
Northern Mariana Islands
Ohio
Oklahoma
Oregon
Pennsylvania
Puerto Rico
Rhode Island
South Carolina
South Dakota
Tennessee
Texas
Utah
Vermont
Virginia
Virgin Islands, U.S.
Washington
West Virginia
Wisconsin
Wyoming
The principal authors of this notice are
Michael J. Torruella Costa, Office of the
Associate Chief Counsel (Passthroughs

Bulletin No. 2022–12

Resident Population Figures
1,963,692
3,143,991
1,388,992
9,267,130
2,115,877
19,835,913
10,551,162
774,948
51,659
11,780,017
3,986,639
4,246,155
12,964,056
3,263,584
1,095,610
5,190,705
895,376
6,975,218
29,527,941
3,337,975
645,570
8,642,274
105,870
7,738,692
1,782,959
5,895,908
578,803

and Special Industries), and Lewis Bell,
Office of the Associate Chief Counsel
(Financial Institutions and Products). For

907

further information regarding this notice,
please contact Mr. Torruella Costa at (202)
317-4137 (not a toll-free number).

March 21, 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 pub­
lished 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 ap­
plied 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 be­
ing made clear because the language has
caused, or may cause, some confusion. It
is not used where a position in a prior rul­
ing is being changed.
Distinguished describes a situation
where a ruling mentions a previously pub­
lished 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 pub­
lished ruling that is not considered deter­
minative 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 sub­
stance 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 previous­
ly 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 rul­
ings 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 cas­
es in litigation, or the outcome of a Ser­
vice 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. 2022–12

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.

March 21, 2022

Numerical Finding List1
Bulletin 2022–12

Announcements:
2022-3, 2022-8 I.R.B. 788
2022-4, 2022-9 I.R.B. 789
2022-5, 2022-11 I.R.B. 825

Treasury Decisions:
9959, 2022-03 I.R.B. 328
9961, 2022-03 I.R.B. 430
9960, 2022-07 I.R.B. 481
9962, 2022-11 I.R.B. 823

AOD:
2022-1, 2022-06 I.R.B. 466
2022-2, 2022-12 I.R.B. 903

Notices:
2022-1, 2022-02 I.R.B. 304
2022-2, 2022-02 I.R.B. 304
2022-3, 2022-02 I.R.B. 308
2022-4, 2022-02 I.R.B. 309
2022-5, 2022-05 I.R.B. 457
2022-6, 2022-05 I.R.B. 460
2022-7, 2022-06 I.R.B. 469
2022-8, 2022-07 I.R.B. 491
2022-9, 2022-10 I.R.B. 811
2022-10, 2022-10 I.R.B. 815
2022-12, 2022-12 I.R.B. 906

Proposed Regulations:
REG-118250-20, 2022-07 I.R.B. 753
REG-105954-20, 2022-11 I.R.B. 828
REG-114209-21, 2022-11 I.R.B. 898

Revenue Procedures:
2022-1, 2022-01 I.R.B. 1
2022-2, 2022-01 I.R.B. 120
2022-3, 2022-01 I.R.B. 144
2022-4, 2022-01 I.R.B. 161
2022-5, 2022-01 I.R.B. 256
2022-7, 2022-01 I.R.B. 297
2022-9, 2022-02 I.R.B. 310
2022-11, 2022-03 I.R.B. 449
2022-8, 2022-04 I.R.B. 451
2022-10, 2022-06 I.R.B. 473
2022-13, 2022-06 I.R.B. 477
2022-12, 2022-07 I.R.B. 494
2022-14, 2022-07 I.R.B. 502

Revenue Rulings:
2022-1, 2022-02 I.R.B. 301
2022-2, 2022-04 I.R.B. 451
2022-3, 2022-06 I.R.B. 467
2022-4, 2022-10 I.R.B. 790
2022-5, 2022-10 I.R.B. 792
2022-6, 2022-12 I.R.B. 904

A cumulative list of all revenue rulings, revenue procedures, Treasury decisions, etc., published in Internal Revenue Bulletins 2020–27 through 2020–52 is in Internal Revenue Bulletin
2020–52, dated December 27, 2021.
1

March 21, 2022

ii

Bulletin No. 2022–12

Finding List of Current Actions on
Previously Published Items1
Bulletin 2022–12

A cumulative list of all revenue rulings, revenue procedures, Treasury decisions, etc., published in Internal Revenue Bulletins 2020–27 through 2020–52 is in Internal Revenue Bulletin
2020–52, dated December 27, 2021.
1

Bulletin No. 2022–12

iii

March 21, 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

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we would be pleased to hear from you. You can email us your suggestions or comments through the IRS Internet Home Page
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NW, IR-6230 Washington, DC 20224.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/documents/agency%3Airs%3A546a88edb24e8c42. Public record. Not legal advice.