Internal Revenue Bulletin 2023-41 (PDF rendition): IRS Revenue Rulings

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Bulletin No. 2023–41
October 10, 2023
HIGHLIGHTS
OF THIS ISSUE
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
Rev. Proc. 2023-32, 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 busi-
ness 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.
EXEMPT ORGANIZATIONS
Announcement 2023-29, page 1064.
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-pro-
vided aircraft, the Standard Industry Fare Level (SIFL) cents-
per-mile rates and terminal charge in effect for the second
half of 2023 are set forth.
Finding Lists begin on page ii.

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 offi-
cial 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 sub-
stantive 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 other-
wise indicated. Procedures relating solely to matters of inter-
nal 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 rul-
ings 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, disbar-
ment 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
Revenue Code, section 1.61-21(g) of the
Income Tax Regulations provides a rule
for valuing noncommercial flights on
employer-provided aircraft. Section 1.61-
21(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.
The following charts set forth the ter-
minal charge and SIFL mileage rates:
Period During Which
Terminal SIFL Mileage
the Flight Is Taken Charge 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 rul-
ing is Kathleen Edmondson of the Office
of Associate Chief Counsel (Employee
Benefits, Exempt Organizations and
Employment Taxes). For further informa-
tion regarding this revenue ruling, contact
Ms. Edmondson at (202) 317-6798 (not a
toll-free number).
Bulletin No. 2023–41 1059 October 10, 2023

Part III
2023-2024 Special Per
Diem Rates
Notice 2023-68
SECTION 1. PURPOSE
This annual notice provides the 2023-
2024 special per diem rates for taxpay-
ers 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 inciden-
tal 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
business expenses paid or incurred while
traveling away from home. Taxpayers
using the rates and list of high-cost local-
ities provided in this notice must comply
with Rev. Proc. 2019-48 (or successor).
Notice 2022-44, 2022-41 I.R.B. 277, pro-
vides the rates and list of high-cost local-
ities 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.
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 substan-
tiation 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 sub-
stantiation 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:
Key City
County or Other
Defined Location
Portion of Calendar Year
Alabama
Gulf ShoresBaldwinJune 1 – July 31
Arizona
Phoenix/ScottsdaleMaricopaFebruary 1 – March 31
SedonaCity limits of SedonaOctober 1 – September 30
California
Mill Valley/San Rafael/NovatoMarinOctober 1 – October 31 and June 1 – September 30
Monterey MontereyJune 1 – August 31
NapaNapaOctober 1 – September 30
OaklandAlamedaOctober 1 – September 30
San DiegoSan DiegoOctober 1 – September 30
San FranciscoSan FranciscoOctober 1 – September 30
San Luis ObispoSan Luis ObispoJune 1 – August 31
San Mateo/Foster City/BelmontSan MateoOctober 1 – September 30
Santa BarbaraSanta BarbaraOctober 1 – September 30
Santa MonicaCity limits of Santa MonicaOctober 1 – September 30
October 10, 2023 1060 Bulletin No. 2023–41

Bulletin No. 2023–41 1061 October 10, 2023
Key City
County or Other
Defined Location
Portion of Calendar Year
Sunnyvale/Palo Alto/San JoseSanta ClaraOctober 1 – September 30
Yosemite National ParkMariposaOctober 1 – September 30
Colorado
AspenPitkinOctober 1 – March 31 and
June 1 – September 30
Denver/AuroraDenver, Adams, Arapahoe, and
Jefferson
October 1 – October 31 and April 1 – September 30
Grand LakeGrandDecember 1 – March 31
Silverthorne/BreckenridgeSummitOctober 1 – March 31 and
June 1 – September 30
Steamboat SpringsRouttDecember 1 – March 31
TellurideSan MiguelOctober 1 – September 30
VailEagleOctober 1 – September 30
Delaware
LewesSussexJuly 1 – August 31
District of Columbia
Washington, D.C. (also the cities of Alexandria, Falls Church, and
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)
October 1 – June 30 and September 1 – September 30
Florida
Boca Raton/Delray Beach/JupiterPalm Beach and HendryDecember 1 – April 30
BradentonManateeFebruary 1 – March 31
Cocoa BeachBrevardFebruary 1 – March 31
Fort LauderdaleBrowardJanuary 1 – April 30
Fort MyersLee December 1 – March 31
Fort Walton Beach/DeFuniak SpringsOkaloosa and WaltonJune 1 – July 31
Gulf BreezeSanta RosaJune 1 – July 31
Key WestMonroeOctober 1 – September 30
MiamiMiami-DadeDecember 1 – May 31
NaplesCollierDecember 1 – April 30
Panama CityBayJune 1 – July 31
PensacolaEscambiaJune 1 – July 31
Punta GordaCharlotteFebruary 1 – March 31
SarasotaSarasotaFebruary 1 – April 30
SebringHighlandsFebruary 1 – March 31
StuartMartinFebruary 1 – March 31
Tampa/St. PetersburgPinellas and HillsboroughJanuary 1 – April 30
Vero BeachIndian RiverOctober 1 – September 30
Georgia
AtlantaFulton and DekalbJanuary 1 – March 31
Jekyll Island/BrunswickGlynnMarch 1 – July 31
Idaho
Sun Valley/KetchumBlaine and ElmoreDecember 1 – March 31 and
June 1 – September 30

October 10, 2023 1062 Bulletin No. 2023–41
Key City
County or Other
Defined Location
Portion of Calendar Year
Illinois
ChicagoCook and LakeOctober 1 – November 30 and April 1 – September 30
Maine
Bar Harbor/RockportHancock and KnoxOctober 1 – October 31 and July 1 – September 30
Kennebunk/Kittery/SanfordYork July 1 – August 31
PortlandCumberland and SagadahocOctober 1 – October 31 and July 1 – September 30
Maryland
Ocean City WorcesterJuly 1 – August 31
Washington, D.C. Metropolitan AreaMontgomery and Prince
George’s
October 1 – June 30 and September 1 – September 30
Massachusetts
Boston/CambridgeSuffolk and City of CambridgeOctober 1 – September 30
FalmouthCity limits of FalmouthMay 1 – August 31
Hyannis Barnstable less the City of
Falmouth
July 1 – August 31
Martha's VineyardDukesOctober 1 – September 30
NantucketNantucketOctober 1 – September 30
Michigan
Mackinac IslandMackinacJuly 1 – August 31
PetoskeyEmmetJuly 1 – August 31
Traverse CityGrand Traverse July 1 – August 31
Minnesota
DuluthSt. LouisOctober 1 – October 31 and
June 1 – September 30
Montana
Big Sky/West Yellowstone/GardinerGallatin and ParkJune 1 – September 30
Kalispell/WhitefishFlatheadJuly 1 – August 31
MissoulaMissoulaJune 1 – September 30
New Jersey
Toms RiverOceanJuly 1 – August 31
New Mexico
CarlsbadEddyOctober 1 – September 30
New York
Glens FallsWarrenJuly 1 – August 31
Lake PlacidEssexJuly 1 – August 31
New York City Bronx, Kings, New York,
Queens, and Richmond
October 1 – December 31 and March 1 – September
30
Saratoga Springs/SchenectadySaratoga and SchenectadyJuly 1 – August 31
North Carolina
Kill Devil HillsDareApril 1 – September 30
Oregon
Eugene/FlorenceLaneJune 1 – July 31
Lincoln CityLincolnJuly 1 – August 31
SeasideClatsopJuly 1 – August 31

Bulletin No. 2023–41 1063 October 10, 2023
Key City
County or Other
Defined Location
Portion of Calendar Year
Pennsylvania
HersheyHersheyJune 1 – August 31
PhiladelphiaPhiladelphiaOctober 1 – November 30, March 1 – June 30, and
September 1 – September 30
Rhode Island
Jamestown/Middletown/NewportNewportOctober 1 – October 31 and
June 1 – September 30
South Carolina
CharlestonCharleston, Berkeley, and
Dorchester
October 1 – September 30
Hilton HeadBeaufortMarch 1 – August 31
Myrtle BeachHorryJune 1 – August 31
Tennessee
NashvilleDavidsonOctober 1 – September 30
Utah
MoabGrandOctober 1 – October 31 and
March 1 – September 30
Park CitySummitOctober 1 – September 30
Virginia
Virginia BeachCity of Virginia BeachJune 1 – August 31
Wallops IslandAccomackJuly 1 – August 31
Washington, D.C. Metropolitan AreaCities of Alexandria, Falls
Church, and Fairfax; Counties of
Arlington and Fairfax
October 1 – June 30 and September 1 – September 30
Vermont
ManchesterBenningtonOctober 1 – October 31 and August 1 – September 30
MontpelierWashingtonOctober 1 – October 31 and August 1 – September 30
Washington
Port Angeles/Port TownsendClallam and JeffersonJuly 1 – August 31
SeattleKingOctober 1 – October 31 and May 1 – September 30
Wyoming
CodyParkJune 1 – September 30
Jackson/PinedaleTeton and SubletteOctober 1 – September 30
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.
b. 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
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.
c. 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 1064 Bulletin No. 2023–41
SECTION 6. EFFECTIVE DATE
This notice is effective for per diem
allowances for lodging, meal and inci-
dental expenses, or for meal and inci-
dental 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 com-
puting the amount allowable as a deduc-
tion 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 transi-
tion rules for the last 3 months of calen-
dar year 2023.
SECTION 7. EFFECT ON OTHER
DOCUMENTS
Notice 2022-44 is superseded.
DRAFTING INFORMATION
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).
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
SECTION 1. PURPOSE
This revenue procedure publishes the
amounts of unused housing credit carry-
overs allocated to qualified states under
§ 42(h)(3)(D) of the Internal Revenue
Code for calendar year 2023.
SECTION 2. BACKGROUND
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 proce-
dure publishes these amounts for calendar
year 2023.
SECTION 3. PROCEDURE
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:
Qualified StateAmount Allocated
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
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

Bulletin No. 2023–41 1065 October 10, 2023
EFFECTIVE DATE
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.
DRAFTING INFORMATION
The principal author of this revenue
procedure is Dillon Taylor of the Office
of Associate Chief Counsel (Passthroughs
and Special Industries). For further infor-
mation 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 agen-
cies of qualified states that request an allocation
of unused housing credit carryover under sec-
tion 42(h)(3)(D) of the Internal Revenue Code. See
Rev. Proc. 2023-32.

October 10, 2023 1066 Bulletin No. 2023–41
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 organi-
zations listed below qualify as organiza-
tions described in sections 501(c)(3) and
170(c)(2) of the Internal Revenue Code of
1986.
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 pre-
cluded from disallowing a deduction for
any contributions made after an organiza-
tion ceases to qualify under section 170(c)
(2) if the organization has not timely filed
a suit for declaratory judgment under sec-
tion 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.
If on the other hand a suit for declar-
atory judgment has been timely filed,
contributions from individuals and orga-
nizations described in section 170(c)(2)
that are otherwise allowable will continue
to be deductible. Protection under sec-
tion 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 hus-
band and wife treated as one contributor.
This benefit is not extended to any indi-
vidual, in whole or in part, for the acts or
omissions of the organization that were
the basis for revocation.
Effective Date of
Revocation
LOCATION
SHENANDALE GUN CLUB01/01/2020STAUNTON, VA
FIRM FOUNDATION ACADEMY01/01/2020CLEARWATER, FL
RURAL ADVANCEMENT INSTITUTE01/01/2020PITTSBORO, NC

Bulletin No. 2023–41 i October 10, 2023
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 rul-
ings 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.
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 ii Bulletin No. 2023–41
Numerical Finding List
1
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
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
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
2023-15, 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
1
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
Finding List of Current Actions on
Previously Published Items
1
Bulletin 2023–41
1
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.

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