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Internal Revenue Bulletin 2022-19
Internal Revenue Bulletin 2022-19
2022–19
OF THIS ISSUE May 9, 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.
ADMINISTRATIVE
Introduction
The Internal Revenue Bulletin is the authoritative instrument against reaching the same conclusions in other cases unless
of the Commissioner of Internal Revenue for announcing of- the facts and circumstances are substantially the same.
ficial rulings and procedures of the Internal Revenue Service
and for publishing Treasury Decisions, Executive Orders, Tax
Conventions, legislation, court decisions, and other items of The Bulletin is divided into four parts as follows:
general interest. It is published weekly.
Part I.—1986 Code.
It is the policy of the Service to publish in the Bulletin all sub- This part includes rulings and decisions based on provisions
stantive rulings necessary to promote a uniform application of the Internal Revenue Code of 1986.
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 other- Part II.—Treaties and Tax Legislation.
wise indicated. Procedures relating solely to matters of inter- This part is divided into two subparts as follows: Subpart A,
nal management are not published; however, statements of Tax Conventions and Other Related Items, and Subpart B,
internal practices and procedures that affect the rights and Legislation and Related Committee Reports.
duties of taxpayers are published.
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.
Abbreviations
The following abbreviations in current ERISA—Employee Retirement Income Security Act. PTE—Prohibited Transaction Exemption.
EX—Executor. Pub. L.—Public Law.
use and formerly used will appear in
F—Fiduciary. REIT—Real Estate Investment Trust.
material published in the Bulletin. FC—Foreign Country. Rev. Proc.—Revenue Procedure.
A—Individual. FICA—Federal Insurance Contributions Act. Rev. Rul.—Revenue Ruling.
Acq.—Acquiescence. FISC—Foreign International Sales Company. S—Subsidiary.
B—Individual. FPH—Foreign Personal Holding Company. S.P.R.—Statement of Procedural Rules.
BE—Beneficiary. F.R.—Federal Register. Stat.—Statutes at Large.
BK—Bank. FUTA—Federal Unemployment Tax Act. T—Target Corporation.
B.T.A.—Board of Tax Appeals. FX—Foreign corporation. T.C.—Tax Court.
C—Individual. G.C.M.—Chief Counsel’s Memorandum. T.D.—Treasury Decision.
C.B.—Cumulative Bulletin. GE—Grantee. TFE—Transferee.
CFR—Code of Federal Regulations. GP—General Partner. TFR—Transferor.
CI—City. GR—Grantor. T.I.R.—Technical Information Release.
COOP—Cooperative. IC—Insurance Company. TP—Taxpayer.
Ct.D.—Court Decision. I.R.B.—Internal Revenue Bulletin. TR—Trust.
CY—County. LE—Lessee. TT—Trustee.
D—Decedent. LP—Limited Partner. U.S.C.—United States Code.
DC—Dummy Corporation. LR—Lessor. X—Corporation.
DE—Donee. M—Minor. Y—Corporation.
Del. Order—Delegation Order. Nonacq.—Nonacquiescence. Z—Corporation.
DISC—Domestic International Sales Corporation. O—Organization.
DR—Donor. P—Parent Corporation.
E—Estate. PHC—Personal Holding Company.
EE—Employee. PO—Possession of the U.S.
E.O.—Executive Order. PR—Partner.
ER—Employer. PRS—Partnership.
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
REG-114209-21, 2022-11 I.R.B. 898
REG-121508-18, 2022-15 I.R.B. 996
REG-114339-21, 2022-17 I.R.B. 1030
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
1
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.
Bulletin 2022–18
1
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.