Internal Revenue Bulletin 2022-4 (PDF rendition): IRS Revenue Rulings

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Bulletin No. 2022–4
January 24, 2022
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.
EMPLOYEE PLANS
Rev. Rul. 2022-2, page 451.
This revenue ruling provides tables of covered com-
pensation 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. 2022-
5 to allow for the new electronic submission pro-
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 let-
ter applications will be accepted and processed by
EO Determinations. Rev. Proc. 72-5 and Rev. Proc.
2015-17 are modified and superseded by this reve-
nue procedure.
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 en-
force 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 of-
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
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.
January 24, 2022 Bulletin No. 2022–4

Part I
Section 401. — Qualified
Pension, Profit-Sharing,
and Stock Bonus Plans
26 CFR 1.401(l)-1: Permitted disparity in employ-
er-provided contributions or benefits
Rev. Rul. 2022-2
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.
ATTACHMENT I
2022 COVERED COMPENSATION TABLE
CALENDAR
YEAR OF
BIRTH
CALENDAR YEAR OF
SOCIAL SECURITY
RETIREMENT AGE
2022 COVERED
COMPENSATION
TABLE II
19071972$4,488
190819734,704
190919745,004
191019755,316
191119765,664
191219776,060
191319786,480
191419797,044
191519807,692
191619818,460
191719829,300
1918198310,236
1919198411,232
1920198512,276
1921198613,368
1922198714,520
1923198815,708
Bulletin No. 2022–4 451 January 24, 2022

ATTACHMENT I
2022 COVERED COMPENSATION TABLE
CALENDAR
YEAR OF
BIRTH
CALENDAR YEAR OF
SOCIAL SECURITY
RETIREMENT AGE
2022 COVERED
COMPENSATION
TABLE II
1924198916,968
1925199018,312
1926199119,728
1927199221,192
1928199322,716
1929199424,312
1930199525,920
1931199627,576
1932199729,304
1933199831,128
1934199933,060
1935200035,100
1936200137,212
1937200239,444
1938200443,992
1939200546,344
1940200648,816
1941200751,348
1942200853,952
1943200956,628
1944201059,268
1945201161,884
1946201264,560
1947201367,308
1948201469,996
1949201572,636
1950201675,180
1951201777,880
1952201880,532
1953201983,244
1954202086,052
1955202291,884
1956202394,800
1957202497,620
19582025100,356
19592026103,032
19602027105,648
19612028108,204
19622029110,664
19632030113,124
19642031115,524
January 24, 2022 452 Bulletin No. 2022–4

Bulletin No. 2022–4 453 January 24, 2022
ATTACHMENT I
2022 COVERED COMPENSATION TABLE
CALENDAR
YEAR OF
BIRTH
CALENDAR YEAR OF
SOCIAL SECURITY
RETIREMENT AGE
2022 COVERED
COMPENSATION
TABLE II
19652032117,864
19662033120,108
19672034122,232
19682035124,260
19692036126,156
19702037127,932
19712038129,648
19722039131,340
19732040132,960
19742041134,472
19752042135,888
19762043137,172
19772044138,324
19782045139,464
19792046140,616
19802047141,672
19812048142,620
19822049143,484
19832050144,300
19842051145,104
19852052145,680
19862053146,208
19872054146,604
19882055146,880
1989 and Later2056 and Later147,000

January 24, 2022 454 Bulletin No. 2022–4
ATTACHMENT II
2022 ROUNDED COVERED COMPENSATION TABLE
CALENDAR
YEAR OF
BIRTH
2022 COVERED
COMPENSATION
ROUNDED
1937$ 39,000
1938 – 193945,000
194048,000
194151,000
194254,000
194357,000
194460,000
194563,000
1946 – 194766,000
194869,000
194972,000
195075,000
195178,000
195281,000
195384,000
195487,000
195593,000
195696,000
1957 – 195899,000
1959102,000
1960105,000
1961108,000
1962111,000
1963114,000
1964 – 1965117,000
1966120,000
1967 – 1968123,000
1969126,000
1970 – 1971129,000
1972 – 1973132,000
1974 – 1975135,000
1976 – 1978138,000
1979 – 1980141,000
1981 – 1984144,000
1985 and Later147,000
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).

Bulletin No. 2022–4 455 January 24, 2022
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
§ 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, Applica-
tion 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. 2022‑
5 is modified to read as follows:
(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. 2022‑
5 is modified to read as follows:
(2) Individual or representative au-
thorized 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 expe-
dited 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 456 Bulletin No. 2022–4
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 Re-
quest, 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. 2022‑
5 is modified to read as follows:
(2) When an application is not sub-
mitted 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 appli-
cations of recognition of exemption on
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.
.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 i January 24, 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.
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.

January 24, 2022 ii Bulletin No. 2022–4
Numerical Finding List
1
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
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 No. 2022–4 iii January 24, 2022
Finding List of Current Actions on
Previously Published Items
1
Bulletin 2022–4
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.

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