These synopses are intended only as aids to the reader in

HIGHLIGHTS

OF THIS ISSUE





Bulletin No. 2022–4

January 24, 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

Rev. Rul. 2022-2, page 451.

This revenue ruling provides tables of covered compensation under § 401(l)(5)(E) of the Internal Revenue

Code and the Income Tax Regulations thereunder, for

the 2022 plan year.

EXEMPT ORGANIZATIONS

Rev. Proc. 2022-8, page 455.

This revenue procedure modifies Rev. Proc. 20225 to allow for the new electronic submission pro-

Finding Lists begin on page ii.

cess on www.pay.gov of Form 1024, Application

for Recognition of Exemption Under Section 501(a)

or Section 521 of the Internal Revenue Code. This

revenue procedure also provides a 90-day transition

relief period, during which paper Form 1024 and letter applications will be accepted and processed by

EO Determinations. Rev. Proc. 72-5 and Rev. Proc.

2015-17 are modified and superseded by this revenue procedure.

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.

January 24, 2022 

Bulletin No. 2022–4

Part I

Section 401. — Qualified

Pension, Profit-Sharing,

and Stock Bonus Plans

This revenue ruling provides tables of

covered compensation under § 401(l)(5)

(E) of the Internal Revenue Code and the

Income Tax Regulations thereunder, for

the 2022 plan year.

Section 401(l)(5)(E)(i) defines covered

compensation with respect to an employ‑

ee as the average of the contribution and

benefit bases in effect under section 230

of the Social Security Act (“Act”) for each

year in the 35‑year period ending with the

year in which the employee attains Social

Security retirement age.

Section 401(l)(5)(E)(ii) states that the

determination for any year preceding the

year in which the employee attains Social

Security retirement age shall be made by

assuming that there is no increase in cov‑

ered compensation after the determination

year and before the employee attains So‑

cial Security retirement age.

Section 1.401(l)-1(c)(34) of the In‑

come Tax Regulations defines the taxable

wage base as the contribution and benefit

base under section 230 of the Act.

Section 1.401(l)-1(c)(7)(i) defines cov‑

ered compensation for an employee as the

average (without indexing) of the taxable

wage bases in effect for each calendar year

during the 35-year period ending with the

last day of the calendar year in which the

employee attains (or will attain) Social

Security retirement age. A 35‑year peri‑

od is used for all individuals regardless

of the year of birth of the individual. In

determining an employee’s covered com‑

pensation for a plan year, the taxable wage

base for all calendar years beginning after

the first day of the plan year is assumed to

be the same as the taxable wage base in

effect as of the beginning of the plan year.

An employee’s covered compensation for

a plan year beginning after the 35-year pe‑

riod applicable under § 1.401(l)‑1(c)(7)(i)

is the employee’s covered compensation

for a plan year during which the 35-year

period ends. An employee’s covered com‑

pensation for a plan year beginning be‑

fore the 35-year period applicable under

§ 1.401(l)-1(c)(7)(i) is the taxable wage

base in effect as of the beginning of the

plan year.

Section 1.401(l)-1(c)(7)(ii) provides

that, for purposes of determining the

amount of an employee’s covered com‑

pensation under § 1.401(l)-1(c)(7)(i), a

plan may use tables, provided by the Com‑

missioner, that are developed by rounding

the actual amounts of covered compensa‑

tion for different years of birth.

For purposes of determining covered

compensation for the 2022 year, the tax‑

able wage base is $147,000.

The following tables provide covered

compensation for 2022.

CALENDAR

YEAR OF

BIRTH

1907

1908

1909

1910

1911

1912

1913

1914

1915

1916

1917

1918

1919

1920

1921

1922

1923

ATTACHMENT I

2022 COVERED COMPENSATION TABLE

CALENDAR YEAR OF

SOCIAL SECURITY

RETIREMENT AGE

1972

1973

1974

1975

1976

1977

1978

1979

1980

1981

1982

1983

1984

1985

1986

1987

1988

2022 COVERED

COMPENSATION

TABLE II

$4,488

4,704

5,004

5,316

5,664

6,060

6,480

7,044

7,692

8,460

9,300

10,236

11,232

12,276

13,368

14,520

15,708

26 CFR 1.401(l)-1: Permitted disparity in employer-provided contributions or benefits

Rev. Rul. 2022-2

Bulletin No. 2022–4

451

January 24, 2022

CALENDAR

YEAR OF

BIRTH

ATTACHMENT I

2022 COVERED COMPENSATION TABLE

CALENDAR YEAR OF

SOCIAL SECURITY

RETIREMENT AGE

2022 COVERED

COMPENSATION

TABLE II

1924

1925

1926

1927

1928

1929

1930

1931

1932

1933

1934

1935

1936

1937

1938

1939

1940

1989

1990

1991

1992

1993

1994

1995

1996

1997

1998

1999

2000

2001

2002

2004

2005

2006

16,968

18,312

19,728

21,192

22,716

24,312

25,920

27,576

29,304

31,128

33,060

35,100

37,212

39,444

43,992

46,344

48,816

1941

1942

1943

1944

1945

1946

1947

1948

1949

1950

1951

1952

1953

1954

1955

1956

1957

1958

1959

1960

1961

1962

1963

1964

2007

2008

2009

2010

2011

2012

2013

2014

2015

2016

2017

2018

2019

2020

2022

2023

2024

2025

2026

2027

2028

2029

2030

2031

51,348

53,952

56,628

59,268

61,884

64,560

67,308

69,996

72,636

75,180

77,880

80,532

83,244

86,052

91,884

94,800

97,620

100,356

103,032

105,648

108,204

110,664

113,124

115,524

January 24, 2022

452

Bulletin No. 2022–4

CALENDAR

YEAR OF

BIRTH

1965

1966

1967

1968

1969

1970

1971

1972

1973

1974

1975

1976

1977

1978

1979

1980

1981

1982

1983

1984

1985

1986

1987

1988

1989 and Later

Bulletin No. 2022–4

ATTACHMENT I

2022 COVERED COMPENSATION TABLE

CALENDAR YEAR OF

SOCIAL SECURITY

RETIREMENT AGE

2032

2033

2034

2035

2036

2037

2038

2039

2040

2041

2042

2043

2044

2045

2046

2047

2048

2049

2050

2051

2052

2053

2054

2055

2056 and Later

453

2022 COVERED

COMPENSATION

TABLE II

117,864

120,108

122,232

124,260

126,156

127,932

129,648

131,340

132,960

134,472

135,888

137,172

138,324

139,464

140,616

141,672

142,620

143,484

144,300

145,104

145,680

146,208

146,604

146,880

147,000

January 24, 2022

ATTACHMENT II

2022 ROUNDED COVERED COMPENSATION TABLE

CALENDAR

YEAR OF

BIRTH

1937

1938 – 1939

1940

1941

1942

1943

1944

1945

1946 – 1947

1948

1949

1950

1951

1952

1953

1954

1955

1956

1957 – 1958

1959

1960

1961

1962

1963

1964 – 1965

1966

1967 – 1968

1969

1970 – 1971

1972 – 1973

1974 – 1975

1976 – 1978

1979 – 1980

1981 – 1984

1985 and Later

2022 COVERED

COMPENSATION

ROUNDED

$ 39,000

45,000

48,000

51,000

54,000

57,000

60,000

63,000

66,000

69,000

72,000

75,000

78,000

81,000

84,000

87,000

93,000

96,000

99,000

102,000

105,000

108,000

111,000

114,000

117,000

120,000

123,000

126,000

129,000

132,000

135,000

138,000

141,000

144,000

147,000

DRAFTING INFORMATION

The principal author of this notice is Tom Morgan of the Office of the Associate Chief Counsel (Employee Benefits, Exempt Or‑

ganizations, and Employment Taxes). However, other personnel from the IRS participated in the development of this guidance. For

further information regarding this notice, contact Mr. Morgan at 202-317-6700 or Christopher Denning at 202-317-5755 (not toll-free

numbers).

January 24, 2022

454

Bulletin No. 2022–4

26 CFR 601.201: Rulings and determination letters.

Rev. Proc. 2022-8

SECTION 1. PURPOSE

This revenue procedure modifies Rev‑

enue Procedure 2022-5, 2022-1 IRB 256,

by updating the procedures for Exempt

Organizations determination letters with

respect to the electronically submitted

Form 1024, Application for Recognition

of Exemption Under Section 501(a) or

Section 521 of the Internal Revenue Code,

which is the application used to apply for

recognition of exemption as an entity de‑

scribed in § 501(a) (other than those de‑

scribed in § 501(c)(3) or § 501(c)(4)) and

§ 521. The modifications to Rev. Proc.

2022-5 made by this revenue procedure

provide that the electronic submission

process is the exclusive means of submit‑

ting a completed Form 1024, except for

submissions eligible for the 90-day tran‑

sition relief provided in section 4 of this

revenue procedure. This revenue proce‑

dure also modifies which individuals or

representatives are authorized to sign the

Form 1024.

This revenue procedure also modifies

and supersedes Revenue Procedure 72-5,

1972-1 CB 709, by updating procedures

for issuing determination letters for reli‑

gious and apostolic organizations seeking

exemption under § 501(d). In addition,

this revenue procedure modifies and su‑

persedes Revenue Procedure 2015-17,

2015-7 IRB 599, by updating procedures

for issuing determination letters and rul‑

ings on the exempt status of qualified non‑

profit health insurance issuers (QNHIIs)

described in § 501(c)(29).

SECTION 2. CHANGED

SUBMISSION PROCESS

The IRS has revised and updated Form

1024 and provided for it to be electroni‑

cally submitted at www.pay.gov. Orga‑

nizations seeking determination under

section 501(a) (other than those described

in § 501(c)(3) or § 501(c)(4) and those

seeking group rulings), including those

organizations that have been required to

submit letter requests to seek their deter‑

mination (including those described in

Bulletin No. 2022–4

§ 501(c)(11), (14), (16), (18), (21), (22),

(23), (26), (27), (28) or (29), or under §

501(d)) are required to electronically sub‑

mit the Form 1024 as of the effective date

of this revenue procedure, except as pro‑

vided in section 4. Organizations request‑

ing determination under section 521 may

also electronically submit the Form 1024

instead of Form 1028.

The electronic submission process for

Form 1024 replaces the paper submission

process for Form 1024 on January 3, 2022,

subject to the transition relief provided in

section 4 of this revenue procedure. Sec‑

tion 3 of this revenue procedure modifies

Rev. Proc. 2022-5 to set forth procedures

for issuing determination letters in re‑

sponse to electronically submitted Form

1024 applications. Unless otherwise mod‑

ified in this revenue procedure, the pro‑

visions of Rev. Proc. 2022-5 continue to

apply.

SECTION 3. MODIFICATIONS TO

REVENUE PROCEDURE 2022-5

.01 Section 4.01 of Rev. Proc. 2022-5

is modified to read as follows:

.01 This section explains the general

instructions for requesting determination

letters. In addition to these general in‑

structions, specific procedures apply to

requests submitted by letter (as described

in section 5 of this revenue procedure) and

to requests for determinations submitted

on Form 8940, Request for Miscellaneous

Determination (as described in section 7

of this revenue procedure).

.02 The first paragraph of section

4.02(3) of Rev. Proc. 2022-5 is modified

to read as follows:

(3) Form 1024 application. An organi‑

zation seeking a determination letter from

the Service recognizing tax-exempt status

under § 501(c)(2), (5), (6), (7), (8), (9),

(10), (11), (12), (13), (14), (15), (16), (17),

(18), (19), (21), (22), (23), (25), (26), (27),

(28), (29), or § 501(d) must electronically

submit a completed Form 1024, Application for Recognition of Exemption Under

Section 501(a) or Section 521. An organi‑

zation seeking a determination letter from

the Service recognizing tax-exempt status

under § 521 may also electronically sub‑

mit Form 1024.

.03 Section 4.02(5) of Rev. Proc. 20225 is modified to read as follows:

455

(5) Form 1028 application. An orga‑

nization seeking recognition of exemp‑

tion under § 521 may submit a completed

Form 1028, Application for Recognition

of Exemption Under Section 521 of the

Internal Revenue Code, along with Form

8718. Note that an organization seeking a

determination letter from the Service rec‑

ognizing tax-exempt status under § 521

may instead electronically submit the re‑

vised Form 1024.

.04 Section 4.04(7)(a) of Rev. Proc.

2022-5 is modified to read as follows:

(7) Letter request.

(a) Letter applications. A central or‑

ganization that has previously received

or is concurrently requesting recognition

of its own tax-exempt status can request

a group exemption letter by submitting a

letter application along with Form 8718.

But see, Section 3.02(11) of this revenue

procedure.

.05 Section 4.04(2) of Rev. Proc. 20225 is modified to read as follows:

(2) Individual or representative authorized to sign Form 1024. In the case

of a request for a determination letter

made by filing Form 1024, an officer, a

director, a trustee, or other official who

is authorized to sign for the organization

must sign the application. The signature

of a representative authorized by a power

of attorney who is not an officer, director,

trustee, or other official of the organiza‑

tion will not satisfy the signature require‑

ment for Form 1024. See the instructions

to the form for more information on who

may sign the application on behalf of an

organization.

.06 The first two paragraphs of Section

4.09(1) of Rev. Proc. 2022-5 are modified

to read as follows:

(1) Procedures for requesting expedited handling. Except for a request on

the electronically submitted Form 1023,

Form 1024, or Form 1024-A, the request

for expedited handling must be made in

writing, preferably in a separate letter

sent with, or soon after filing, the request

for the determination letter. If the request

is not made in a separate letter, then the

letter in which the determination letter

request is made should say, at the top of

the first page: “Expedited Handling Is

Requested. See page ___ of this letter.”

In the case of the electronically sub‑

mitted Form 1023, Form 1024, or Form

January 24, 2022

1024-A, a request for expedited handling

must be indicated on the form and a sup‑

porting written statement must be submit‑

ted as an attachment with the completed

application.

.07 Section 6.04 of Rev. Proc. 2022-5

is modified to read as follows:

.04 An organization applying for rec‑

ognition of exemption must attach a com‑

pleted Form 8718, User Fee for Exempt

Organization Determination Letter Request, to its application, unless the orga‑

nization is submitting Form 1023, Form

1023-EZ, Form 1024, or Form 1024-A.

Form 8718 is an attachment related to user

fees that is not, itself, a determination let‑

ter application.

.08 Section 6.06(1)(a) of Rev. Proc.

2022-5 is modified to read as follows:

(1) A completed application (other than

a Form 1023-EZ), including a letter appli‑

cation, is one that:

(a) is signed or, in the case of a Form

1023, Form 1024, or Form 1024-A, is elec‑

tronically signed by an authorized individ‑

ual under penalties of perjury (see sections

4.04 and 4.06 of this revenue procedure);

.09 Section 6.08(2) of Rev. Proc. 20225 is modified to read as follows:

(2) When an application is not submitted within 27 months of formation.

An organization that otherwise meets the

requirements for tax-exempt status and

the issuance of a determination letter but

does not meet the requirements for rec‑

ognition from date of formation will be

recognized from the postmark date of its

application or the submission date of its

Form 1023, Form 1023-EZ, Form 1024,

or Form 1024-A, as applicable.

.10 Section 14.06(1) of Rev. Proc.

2022-5 is modified to read as follows:

(1) Payment of user fees for applications of recognition of exemption on

January 24, 2022

Form 1023, Form 1023-EZ, Form 1024,

or Form 1024-A. User fees for applica‑

tions for recognition of exemption on

Form 1023, Form 1023-EZ, Form 1024,

or Form 1024-A must be paid through

www.pay.gov.

.11 Section 14.07 of Rev. Proc. 2022-5

is modified to read as follows:

.07 Form 8718 is intended to be used

as an attachment to applications other than

Form 1023, Form 1023-EZ, Form 1024,

or Form 1024-A for the attachment of the

applicable user fee check.

.12 Section 15.01(1)(a) of Rev. Proc.

2022-5 is modified to read as follows:

(1) The following types of requests and

applications handled by the EO Determi‑

nations Office should be sent to the Inter‑

nal Revenue Service Center, at the address

in section 15.01(2):

(a) applications for recognition of ex‑

emption on Form 1028;

.13 Section 15.02 of Rev. Proc. 2022-5

is modified to read as follows:

.02 Applications for recognition of ex‑

emption on Form 1023, Form 1023-EZ,

Form 1024, and Form 1024-A are han‑

dled by the EO Determinations Office but

must be submitted electronically online at

www.pay.gov. Paper submissions of Form

1023, Form 1023-EZ, Form 1024, and

Form 1024-A will not be accepted.

SECTION 4. TRANSITION RELIEF

.01 Except as provided in section 4.02,

an organization seeking recognition of

tax-exempt status under § 501(a) using

Form 1024, including those that previous‑

ly were required to submit a letter applica‑

tion but are required under section 3.02 to

use Form 1024, must electronically sub‑

mit the form and user fee online at www.

pay.gov.

456

.02 For the 90-day period after the ef‑

fective date of this revenue procedure, the

Internal Revenue Service will accept for

processing a completed paper Form 1024

from an organization that previously was

required to submit the paper Form 1024

and is now required to submit the elec‑

tronic Form 1024. For this period, the Ser‑

vice will also accept for processing a let‑

ter application from an organization that

previously was required to submit a letter

request and is now required to submit the

electronic Form 1024. The paper Form

1024 or letter application must be accom‑

panied by the correct user fee as described

in Rev. Proc. 2022-5 prior to the modifica‑

tions to the payment of user fees made by

this revenue procedure and postmarked on

or before the date that is 90 days after the

effective date of this revenue procedure.

SECTION 5. EFFECT ON OTHER

DOCUMENTS

Rev. Proc. 2022-5 is modified. Rev.

Proc. 72-5 and Rev. Proc. 2015-17 are

modified and superseded.

SECTION 6. EFFECTIVE DATE

This revenue procedure is effective

January 3, 2022, the date this revenue pro‑

cedure was announced by news release.

SECTION 7. DRAFTING

INFORMATION

The principal author of this revenue pro‑

cedure is Patrick Sternal of the Office of As‑

sociate Chief Counsel (Employee Benefits,

Exempt Organizations, and Employment

Taxes). For further information regarding

this revenue procedure contact Mr. Sternal

at (202) 317-5800 (not a toll-free number).

Bulletin No. 2022–4

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. 2022–4

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.

January 24, 2022

Numerical Finding List1

Bulletin 2022–4

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

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

Revenue Rulings:

2022-1, 2022-02 I.R.B. 301

2022-2, 2022-04 I.R.B. 451

Treasury Decisions:

9959, 2022-03 I.R.B. 328

9961, 2022-03 I.R.B. 430

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

January 24, 2022

ii

Bulletin No. 2022–4

Finding List of Current Actions on

Previously Published Items1

Bulletin 2022–4

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. 2022–4

iii

January 24, 2022

Internal Revenue Service

Washington, DC 20224

Official Business

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INTERNAL REVENUE BULLETIN

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