Internal Revenue Bulletin 2023-19 (PDF rendition): IRS Revenue Rulings

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Bulletin No. 2023–19
May 8, 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. 2023-22, page 838.
This Revenue Procedure provides issuers of qualified mort-
gage bonds, as defined in section 143(a) of the Internal
Revenue Code, and issuers of mortgage credit certificates,
as defined in section 25(c), with (1) nationwide average pur-
chase prices for residences located in the United States, and
(2) average area purchase price safe harbors for residences
located in statistical areas in each state, the District of
Columbia, Puerto Rico, the Northern Mariana Islands, Ameri-
can Samoa, the Virgin Islands, and Guam.
EXEMPT ORGANIZATIONS
Announcement 2023-14, page 853.
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
Notice 2023-34, page 837.
The Notice updates the background section of Notice
2014-21 to reflect that certain foreign jurisdictions
have enacted laws that characterize Bitcoin as legal
tender. The Notice states that the change to the back-
ground section does not affect the answers to the FAQs
in section 4 of Notice 2014-21.
Rev. Proc. 2023-21, page 837.
Revenue Procedure 2023-21 provides domestic asset/
liability percentages and domestic investment yields
needed by foreign life insurance companies and foreign
property and liability insurance companies to compute
their minimum effectively connected net investment
income under section 842(b) of the Internal Revenue
Code for taxable years beginning after December 31,
2021.
Rev. Rul. 2023-9, page 835.
Federal rates; adjusted federal rates; adjusted federal long-
term rate, and the long-term tax exempt rate. For purposes
of sections 382, 1274, 1288, 7872 and other sections of
the Code, tables set forth the rates for May 2023.
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
substantive rulings necessary to promote a uniform appli-
cation 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, state-
ments 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.
May 8, 2023 Bulletin No. 2023–19

Part I
Section 1274.—
Determination of Issue
Price in the Case of Certain
Debt Instruments Issued for
Property
(Also Sections 42, 280G, 382, 467, 468, 482, 483,
1288, 7520, 7872.)
Rev. Rul. 2023-9
This revenue ruling provides vari-
ous prescribed rates for federal income
tax purposes for May 2023 (the current
month). Table 1 contains the short-term,
mid-term, and long-term applicable
federal rates (AFR) for the current
month for purposes of section 1274(d)
of the Internal Revenue Code. Table 2
contains the short-term, mid-term, and
long-term adjusted applicable federal
rates (adjusted AFR) for the current
month for purposes of section 1288(b).
Table 3 sets forth the adjusted fed-
eral long-term rate and the long-term
tax-exempt rate described in section
382(f). Table 4 contains the appropri-
ate percentages for determining the
low-income housing credit described
in section 42(b)(1) for buildings placed
in service during the current month.
However, under section 42(b)(2), the
applicable percentage for non-federally
subsidized new buildings placed in ser-
vice after July 30, 2008, shall not be
less than 9%. Finally, Table 5 contains
the federal rate for determining the
present value of an annuity, an inter-
est for life or for a term of years, or a
remainder or a reversionary interest for
purposes of section 7520.
REV. RUL. 2023-9 TABLE 1
Applicable Federal Rates (AFR) for May 2023
Period for Compounding
AnnualSemiannualQuarterlyMonthly
Short-term
AFR4.30%4.25%4.23%4.21%
110% AFR4.73%4.68%4.65%4.64%
120% AFR5.17%5.10%5.07%5.05%
130% AFR5.61%5.53%5.49%5.47%
Mid-term
AFR3.57%3.54%3.52%3.51%
110% AFR3.93%3.89%3.87%3.86%
120% AFR4.30%4.25%4.23%4.21%
130% AFR4.65%4.60%4.57%4.56%
150% AFR5.38%5.31%5.28%5.25%
175% AFR6.30%6.20%6.15%6.12%
Long-term
AFR3.72%3.69%3.67%3.66%
110% AFR4.10%4.06%4.04%4.03%
120% AFR4.48%4.43%4.41%4.39%
130% AFR4.86%4.80%4.77%4.75%
REV. RUL. 2023-9 TABLE 2
Adjusted AFR for May 2023
Period for Compounding
AnnualSemiannualQuarterlyMonthly
Short-term adjusted AFR3.26%3.23%3.22%3.21%
Mid-term adjusted AFR2.71%2.69%2.68%2.68%
Long-term adjusted AFR2.82%2.80%2.79%2.78%
Bulletin No. 2023–19 835 May 8, 2023

REV. RUL. 2023-9 TABLE 3
Rates Under Section 382 for May 2023
Adjusted federal long-term rate for the current month2.82%
Long-term tax-exempt rate for ownership changes during the current month (the highest of the adjusted federal
long-term rates for the current month and the prior two months.)
3.04%
REV. RUL. 2023-9 TABLE 4
Appropriate Percentages Under Section 42(b)(1) for May 2023
Note: Under section 42(b)(2), the applicable percentage for non-federally subsidized new buildings placed in service after July
30, 2008, shall not be less than 9%.
Appropriate percentage for the 70% present value low-income housing credit7.84%
Appropriate percentage for the 30% present value low-income housing credit 3.36%
REV. RUL. 2023-9 TABLE 5
Rate Under Section 7520 for May 2023
Applicable federal rate for determining the present value of an annuity, an interest for life or a term of years, or a
remainder or reversionary interest
4.40%
Section 42.—Low-Income
Housing Credit
The applicable federal short-term, mid-term,
and long-term rates are set forth for the month of
May 2023. See Rev. Rul. 2023-9, page 835.
Section 280G.—Golden
Parachute Payments
The applicable federal short-term, mid-term,
and long-term rates are set forth for the month of
May 2023. See Rev. Rul. 2023-9, page 835.
Section 382.—Limitation
on Net Operating Loss
Carryforwards and
Certain Built-In Losses
Following Ownership
Change
The adjusted applicable federal long-term rate
is set forth for the month of May 2023. See Rev.
Rul. 2023-9, page 835.
Section 467.—Certain
Payments for the Use of
Property or Services
The applicable federal short-term, mid-term,
and long-term rates are set forth for the month of
May 2023. See Rev. Rul. 2023-9, page 835.
Section 468.—Special
Rules for Mining and Solid
Waste Reclamation and
Closing Costs
The applicable federal short-term rates are set
forth for the month of May 2023. See Rev. Rul.
2023-9, page 835.
Section 482.—Allocation
of Income and Deductions
Among Taxpayers
The applicable federal short-term, mid-term,
and long-term rates are set forth for the month of
May 2023. See Rev. Rul. 2023-9, page 835.
Section 483.—Interest on
Certain Deferred Payments
The applicable federal short-term, mid-term,
and long-term rates are set forth for the month of
May 2023. See Rev. Rul. 2023-9, page 835.
Section 1288.—Treatment
of Original Issue Discount
on Tax-Exempt Obligations
The adjusted applicable federal short-term,
mid-term, and long-term rates are set forth for the
month of May 2023. See Rev. Rul. 2023-9, page
835.
Section 7520.—Valuation
Tables
The applicable federal mid-term rates are set
forth for the month of May 2023. See Rev. Rul.
2023-9, page 835.
Section 7872.—Treatment
of Loans With Below-
Market Interest Rates
The applicable federal short-term, mid-term,
and long-term rates are set forth for the month of
May 2023. See Rev. Rul. 2023-9, page 835.

May 8, 2023 836 Bulletin No. 2023–19

Bulletin No. 2023–19 837 May 8, 2023
Part III
Notice 2023-34
Modification of Notice 2014-21
SECTION 1. PURPOSE
Notice 2014-21, 2014-16 I.R.B. 938,
provides that convertible virtual cur-
rency is treated as property for federal
tax purposes and that general tax princi-
ples applicable to property transactions
apply to transactions using convertible
virtual currency. This Notice modifies
Notice 2014-21 by revising a sentence in
the Background section of that Notice to
remove the statement that virtual currency
does not have legal tender status in any
jurisdiction and to make other changes.
This Notice also explains that the revi-
sion to the Background section of Notice
2014-21 does not affect the answers to
the frequently asked questions (FAQs) set
forth in section 4 of Notice 2014-21.
SECTION 2. BACKGROUND
Notice 2014-21 describes how existing
general tax principles apply to transac-
tions using convertible virtual currency.
1

The Notice provides the guidance in the
form of FAQs.
Notice 2014-21 provides that convert-
ible virtual currency is treated as property
for federal tax purposes and that gen-
eral tax principles applicable to property
transactions apply to transactions using
convertible virtual currency. The Back-
ground section of Notice 2014-21 defines
virtual currency as a digital representation
of value that functions as a medium of
exchange, a unit of account, and/or a store
of value. The Background section also
states that virtual currency does not have
legal tender status in any jurisdiction. Rev.
Rul. 2019-24, 2019-44 I.R.B. 1004, sub-
sequently clarified that virtual currency
does not include a representation of the
United States dollar or a foreign currency.
The Background section of Notice
2014-21 describes convertible virtual
currency as virtual currency that has an
equivalent value in real currency, or that
acts as a substitute for real currency. The
Background section of the Notice also
identifies Bitcoin as an example of a con-
vertible virtual currency and explains that
Bitcoin can be digitally traded between
users and can be purchased for, or
exchanged into, U.S. dollars, Euros, and
other real or virtual currencies.
SECTION 3. MODIFICATION OF
NOTICE 2014-21
The Department of the Treasury and
the Internal Revenue Service are aware
that certain foreign jurisdictions have
enacted laws that characterize Bitcoin
as legal tender. Thus, the sentence in
the Background section of Notice 2014-
21 stating that virtual currency does not
have legal tender status in any jurisdic-
tion is no longer accurate as to Bitcoin.
In addition, the Background section of
Notice 2014-21 may be misinterpreted
as overstating the similarity between
convertible virtual currency and “real”
currency because the use of convert-
ible virtual currency, including Bitcoin,
to perform “real” currency functions is
limited.
2
Accordingly, Notice 2014-21 is
modified by revising the third sentence
in the first paragraph of the Background
section to read as follows:
In certain contexts, virtual currency
may serve one or more of the functions
of “real” currency – i.e., the coin and
paper money of the United States or of
any other country that is designated as
legal tender, circulates, and is custom-
arily used and accepted as a medium
of exchange in the country of issu-
ance – but the use of virtual currency
to perform “real” currency functions is
limited.
This change to the Background sec-
tion of Notice 2014-21 does not affect
the answers to the FAQs set forth in
section 4 of Notice 2014-21, including
Q&A-2, which concludes that convert-
ible virtual currency is not treated as
currency that could generate foreign
currency gain or loss for U.S. federal
tax purposes.
SECTION 4. EFFECT ON OTHER
DOCUMENTS
This Notice modifies Notice 2014-21
by revising its “Background” section.
SECTION 5. DRAFTING
INFORMATION
The principal author of this Notice is
Raphael J. Cohen of the Office of Asso-
ciate Chief Counsel (International). For
further information regarding this Notice,
contact Raphael J. Cohen at (202) 317-
6938 (not a toll-free number).
26 CFR 601.105: Examination of returns and claims
for refund, credit or abatement; determination of tax
liability
(Also: 842(b))
Rev. Proc. 2023-21
SECTION 1. PURPOSE
This revenue procedure provides the
domestic asset/liability percentages and
domestic investment yields needed by for-
eign life insurance companies and foreign
property and liability insurance compa-
nies to compute their minimum effectively
connected net investment income under
section 842(b) of the Internal Revenue
Code for taxable years beginning after
December 31, 2021. Instructions are pro-
vided for computing foreign insurance
1
While the Background section of Notice 2014-21 describes both virtual currency and convertible virtual currency, Section 3 of Notice 2014-21 explains that the term “virtual currency” as
used in section 4 of the Notice refers only to convertible virtual currency.
2
See U.S. Department of the Treasury, Crypto-Assets: Implications for Consumers, Investors and Businesses at 1 and 20 (September 2022), available at https://home.treasury.gov/system/
files/136/CryptoAsset_EO5.pdf. See also OECD, Taxing Virtual Currencies: An Overview of Tax Treatments and Emerging Tax Policy Issues, at 20 (Oct. 12, 2020), available at https://www.
oecd.org/tax/tax-policy/taxing-virtual-currencies-an-overview-of-tax-treatments-and-emerging-tax-policy-issues.pdf.

May 8, 2023 838 Bulletin No. 2023–19
companies’ liabilities for the estimated tax
and installment payments of estimated tax
for taxable years beginning after Decem-
ber 31, 2021. For more specific guidance
regarding the computation of the amount
of net investment income to be included
by a foreign insurance company on its
U.S. income tax return, see Notice 89-96,
1989-2 C.B. 417. For the domestic asset/
liability percentage and domestic invest-
ment yield, as well as instructions for
computing foreign insurance companies’
liabilities for estimated tax and install-
ment payments of estimated tax for
taxable years beginning after December
31, 2020, see Rev. Proc. 2022-36, 2022-
40 I.R.B. 274.
SECTION 2. PERCENTAGES AND
YIELDS
.01 DOMESTIC ASSET/LIABILITY
PERCENTAGES FOR 2022. The Sec-
retary determines the domestic asset/
liability percentage separately for life
insurance companies and property and
liability insurance companies. For the first
taxable year beginning after December 31,
2021, the relevant domestic asset/liability
percentages are:
127.7 percent for foreign life insurance
companies, and
199.7 percent for foreign property and
liability insurance companies.
.02 DOMESTIC INVESTMENT
YIELDS FOR 2022. The Secretary is
required to prescribe separate domestic
investment yields for foreign life insur-
ance companies and for foreign property
and liability insurance companies. For
the first taxable year beginning after
December 31, 2021, the relevant domestic
investment yields are:
3.0 percent for foreign life insurance
companies, and
2.4 percent for foreign property and
liability insurance companies.
.03 SOURCE OF DATA FOR 2022.
The section 842(b) percentages to be used
for the 2022 taxable year are based on tax
return data from the 2020 taxable year.
SECTION 3. ESTIMATED TAXES
To compute estimated tax and the
installment payments of estimated tax
due for taxable years beginning after
December 31, 2021, a foreign insurance
company must compute its estimated
tax payments by adding to its income
other than net investment income the
greater of (i) its net investment income
as determined under section 842(b)(5)
that is actually effectively connected
with the conduct of a trade or business
within the United States for the relevant
period, or (ii) the minimum effectively
connected net investment income under
section 842(b) that would result from
using the most recently available domes-
tic asset/liability percentage and domestic
investment yield. Thus, for installment
payments due after the publication of this
revenue procedure, the domestic asset/
liability percentages and the domestic
investment yields provided in this reve-
nue procedure must be used to compute
the minimum effectively connected net
investment income. However, if the due
date of an installment is less than 20 days
after the date this revenue procedure is
published in the Internal Revenue Bul-
letin, the asset/liability percentages and
domestic investment yields provided in
Rev. Proc. 2022-36 may be used to com-
pute the minimum effectively connected
net investment income for such install-
ment. For further guidance in computing
estimated tax, see Notice 89-96.
SECTION 4. EFFECTIVE DATE
This revenue procedure is effective for
taxable years beginning after December
31, 2021.
SECTION 5. DRAFTING
INFORMATION
The principal author of this reve-
nue procedure is Sheila Ramaswamy of
the Office of Associate Chief Counsel
(International). For further information
regarding this revenue procedure contact
Sheila Ramaswamy at (202) 317-6938
(not a toll free number).
26 CFR 601.601: Rules and Regulations
(Also Part 1, §§ 25, 143, 6a.103A-1(b)(4), 6a.103A-
2(f)(5)).
Rev. Proc. 2023-22
SECTION 1. PURPOSE
This revenue procedure provides
issuers of qualified mortgage bonds, as
defined in § 143(a) of the Internal Reve-
nue Code (Code), and issuers of mortgage
credit certificates, as defined in § 25(c),
with (1) the nationwide average purchase
price for residences located in the United
States, and (2) average area purchase price
safe harbors for residences located in sta-
tistical areas in each state, the District of
Columbia, Puerto Rico, the Northern Mar-
iana Islands, American Samoa, the Virgin
Islands, and Guam. Section 7 of this rev-
enue procedure requests comments on the
available data and method used for calcu-
lating the average area purchase price safe
harbors.
SECTION 2. BACKGROUND
.01 Section 103(a) provides that, except
as provided in § 103(b), gross income
does not include interest on any State or
local bond. Section 103(b)(1) provides
that § 103(a) shall not apply to any pri-
vate activity bond that is not a “qualified
bond” within the meaning of § 141. Sec-
tion 141(e) provides, in part, that the term
“qualified bond” means any private activ-
ity bond if such bond (1) is a qualified
mortgage bond under § 143, (2) meets
the volume cap requirements under § 146,
and (3) meets the applicable requirements
under § 147.
.02 Section 143(a)(1) provides that the
term “qualified mortgage bond” means a
bond that is issued as part of a qualified
mortgage issue. Section 143(a)(2)(A)
provides that the term “qualified mort-
gage issue” means an issue of one or more
bonds by a State or political subdivision
thereof, but only if: (i) all proceeds of the
issue (exclusive of issuance costs and a
reasonably required reserve) are to be used
to finance owner-occupied residences; (ii)
the issue meets the requirements of subsec-
tions (c), (d), (e), (f), (g), (h), (i), and (m)

Bulletin No. 2023–19 839 May 8, 2023
(7) of § 143; (iii) the issue does not meet
the private business tests of paragraphs (1)
and (2) of § 141(b); and (iv) with respect
to amounts received more than 10 years
after the date of issuance, repayments of
$250,000 or more of principal on mortgage
financing provided by the issue are used
by the close of the first semiannual period
beginning after the date the prepayment (or
complete repayment) is received to redeem
bonds that are part of the issue.
Average Area Purchase Price
.03 Section 143(e)(1) provides that an
issue of bonds meets the purchase price
requirements of § 143(e) if the acquisi-
tion cost of each residence financed by
the issue does not exceed 90 percent of
the average area purchase price applicable
to such residence. Section 143(e)(5) pro-
vides that, in the case of a targeted area
residence (as defined in § 143(j)), § 143(e)
(1) shall be applied by substituting 110
percent for 90 percent.
.04 Section 143(e)(2) provides that the
term “average area purchase price” means,
with respect to any residence, the average
purchase price of single-family residences
(in the statistical area in which the res-
idence is located) that were purchased
during the most recent 12-month period
for which sufficient statistical information
is available. Under §§ 143(e)(3) and (4),
respectively, separate determinations of
average area purchase price are to be made
for new and existing residences, and for
two-, three-, and four-family residences.
.05 Section 143(e)(2) also provides that
the determination of the average area pur-
chase price shall be made as of the date
on which the commitment to provide the
financing is made or, if earlier, the date of
the purchase of the residence.
.06 Section 143(k)(2)(A) provides that
the term “statistical area” means (i) a met-
ropolitan statistical area (MSA), and (ii)
any county (or the portion thereof) that
is not within an MSA. Section 143(k)
(2)(C) further provides that if sufficient
recent statistical information with respect
to a county (or portion thereof) is unavail-
able, the Secretary may substitute another
area for which there is sufficient recent
statistical information for such county (or
portion thereof). In the case of any portion
of a State which is not within a county, §
143(k)(2)(D) provides that the Secretary
may designate an area that is the equiva-
lent of a county. Section 6a.103A-1(b)(4)
(i) of the Income Tax Regulations (issued
under § 103A of the Internal Revenue
Code of 1954, the predecessor of § 143 of
the Code) provides that the term “State”
includes a possession of the United States
and the District of Columbia.
.07 Section 6a.103A-2(f)(5)(i) provides
that an issuer may rely upon the average
area purchase price safe harbors published
by the Department of the Treasury (Trea-
sury Department) for the statistical area
in which a residence is located. Section
6a.103A-2(f)(5)(i) further provides that
an issuer may use an average area pur-
chase price limitation different from the
published safe harbor if the issuer has
more accurate and comprehensive data for
the statistical area.
Qualified Mortgage Credit Certificate
Program
.08 Section 25(c) permits a State or
political subdivision thereof to establish
a qualified mortgage credit certificate pro-
gram. In general, a qualified mortgage
credit certificate program is a program
under which the issuing authority elects
not to issue an amount of private activity
bonds that it may otherwise issue during
the calendar year under § 146, and in its
place, issues mortgage credit certificates
to taxpayers in connection with the
acquisition of their principal residences.
Section 25(a)(1) provides, in general, that
the holder of a mortgage credit certificate
may claim a federal income tax credit
equal to the product of the credit rate
specified in the certificate and the interest
paid or accrued during the tax year on the
remaining principal of the indebtedness
incurred to acquire the residence. Section
25(c)(2)(A)(iii)(III) generally provides
that residences acquired in connection
with the issuance of mortgage credit cer-
tificates must meet the purchase price
requirements of § 143(e).
Income Limitations for Qualified
Mortgage Bonds and Mortgage Credit
Certificates
.09 Section 143(f) imposes limitations
on the income of mortgagors for whom
financing may be provided by qualified
mortgage bonds. In addition, § 25(c)
(2)(A)(iii)(IV) provides that holders of
mortgage credit certificates must meet
the income requirement of § 143(f). Gen-
erally, under §§ 143(f)(1) and 25(c)(2)(A)
(iii)(IV), the income requirement is met
only if all owner-financing under a qual-
ified mortgage bond and all mortgage
credit certificates issued under a qualified
mortgage credit certificate program are
provided to mortgagors whose family
income is 115 percent or less of the appli-
cable median family income. Section
143(f)(5), however, generally provides
for an upward adjustment to the percent-
age limitation in high housing cost areas.
High housing cost areas are defined in §
143(f)(5)(C) as any statistical area for
which the housing cost/income ratio is
greater than 1.2.
.10 Under § 143(f)(5)(D), the hous-
ing cost/income ratio with respect to any
statistical area is determined by dividing
(a) the applicable housing price ratio for
such area by (b) the ratio that the area
median gross income for such area bears
to the median gross income for the United
States. The applicable housing price ratio
is the new housing price ratio (new hous-
ing average area purchase price divided
by the new housing average purchase
price for the United States) or the exist-
ing housing price ratio (existing housing
average area purchase price divided by the
existing housing average purchase price
for the United States), whichever results
in the housing cost/income ratio being
closer to 1.
Average Area and Nationwide Purchase
Price Limitations
.11 Average area purchase price safe
harbors for each state, the District of
Columbia, Puerto Rico, the Northern Mar-
iana Islands, American Samoa, the Virgin
Islands, and Guam were last published in
Rev. Proc. 2022-21, 2022-16 I.R.B. 1015.
.12 The nationwide average purchase
price was last published in section 4.02 of
Rev. Proc. 2022-21. Guidance with respect
to the United States and area median gross
income figures that are used in computing
the housing cost/income ratio described in
§ 143(f)(5) was published in Rev. Proc.
2021-19, 2021-15 I.R.B. 1008.

May 8, 2023 840 Bulletin No. 2023–19
.13 This revenue procedure uses Fed-
eral Housing Administration (FHA) loan
limits for a given statistical area to cal-
culate the average area purchase price
safe harbor for that area. FHA sets limits
on the dollar value of loans it will insure
based on median home prices and con-
forming loan limits established by the
Federal Home Loan Mortgage Corpora-
tion. In particular, FHA sets an area’s
loan limit at 95 percent of the median
home sales price for the area, subject to
certain floors and caps measured against
conforming loan limits.
.14 To calculate the average area
purchase price safe harbors in this reve-
nue procedure, the FHA loan limits are
adjusted to take into account the dif-
ferences between average and median
purchase prices. Because FHA loan limits
do not differentiate between new and exist-
ing residences, this revenue procedure
contains a single average area purchase
price safe harbor for both new and exist-
ing residences in a statistical area.
.15 The average area purchase price
safe harbors listed in section 4.01 of this
revenue procedure are based on FHA loan
limits released December 1, 2022. FHA
loan limits are available for statistical areas
in each state, the District of Columbia,
Puerto Rico, the Northern Mariana Islands,
American Samoa, the Virgin Islands, and
Guam. See section 3.03 of this revenue
procedure with respect to FHA loan limits
revised after December 1, 2022.
.16 OMB Bulletin No. 03-04, dated
and effective June 6, 2003, revised the
definitions of the nation’s metropolitan
areas and recognized 49 new metropol-
itan statistical areas. The OMB bulletin
no longer includes primary metropolitan
statistical areas.
SECTION 3. APPLICATION
Average Area Purchase Price Safe
Harbors
.01 Average area purchase price safe
harbors for statistical areas in each state,
the District of Columbia, Puerto Rico,
the Northern Mariana Islands, American
Samoa, the Virgin Islands, and Guam are
set forth in section 4.01 of this revenue
procedure. Average area purchase price
safe harbors are provided for single-fam-
ily and two to four-family residences. For
each type of residence, section 4.01 of this
revenue procedure contains a single safe
harbor that may be used for both new and
existing residences. Issuers of qualified
mortgage bonds and issuers of mortgage
credit certificates may rely on these safe
harbors to satisfy the requirements of §§
143(e) and (f). Section 4.01 of this rev-
enue procedure provides safe harbors for
MSAs and for certain counties and county
equivalents. If no purchase price safe har-
bor is available for a statistical area, the
safe harbor for “ALL OTHER AREAS”
may be used for that statistical area.
.02 If a residence is in an MSA, the safe
harbor applicable to it is the limitation of
that MSA. If an MSA falls in more than
one state, the MSA is listed in section 4.01
of this revenue procedure under each state.
.03 If the FHA revises the FHA loan
limit for any statistical area after Decem-
ber 1, 2022, an issuer of qualified mortgage
bonds or mortgage credit certificates may
use the revised FHA loan limit for that
statistical area to compute (as provided in
the next sentence) a revised average area
purchase price safe harbor for the statisti-
cal area provided that the issuer maintains
records evidencing the revised FHA loan
limit. The revised average area purchase
price safe harbor for that statistical area
is computed by dividing the revised FHA
loan limit by 0.883.
.04 If, pursuant to § 6a.103A-2(f)(5)
(i), an issuer uses more accurate and com-
prehensive data to determine the average
area purchase price for a statistical area,
the issuer must make separate average area
purchase price determinations for new and
existing residences. Moreover, when com-
puting the average area purchase price for a
statistical area that is an MSA, as defined in
OMB Bulletin No. 03-04, the issuer must
make the computation for the entire appli-
cable MSA. When computing the average
area purchase price for a statistical area
that is not an MSA, the issuer must make
the computation for the entire statistical
area and may not combine statistical areas.
Thus, for example, the issuer may not com-
bine two or more counties.
.05 If an issuer receives a ruling per-
mitting it to rely on an average area
purchase price limitation that is higher
than the applicable safe harbor in this rev-
enue procedure, the issuer may rely on
that higher limitation for the purpose of
satisfying the requirements of §§ 143(e)
and (f) for bonds sold, and mortgage
credit certificates issued, not more than 30
months following the termination date of
the 12-month period used by the issuer to
compute the limitation.
Nationwide Average Purchase Price
.06 Section 4.02 of this revenue pro-
cedure sets forth a single nationwide
average purchase price for purposes of
computing the housing cost/income ratio
under § 143(f)(5).
.07 Issuers must use the nationwide
average purchase price set forth in sec-
tion 4.02 of this revenue procedure when
computing the housing cost/income ratio
under § 143(f)(5) regardless of whether
they are relying on the average area pur-
chase price safe harbors contained in this
revenue procedure or using more accu-
rate and comprehensive data to determine
average area purchase prices for new and
existing residences for a statistical area
that are different from the published safe
harbors in this revenue procedure.
.08 If, pursuant to section 6.02 of this
revenue procedure, an issuer relies on the
average area purchase price safe harbors
contained in Rev. Proc. 2022-21, the issuer
must use the nationwide average purchase
price set forth in section 4.02 of Rev. Proc.
2022-21 in computing the housing cost/
income ratio under § 143(f)(5). Likewise,
if, pursuant to section 6.04 of this revenue
procedure, an issuer relies on the nation-
wide average purchase price published in
Rev. Proc. 2022-21, the issuer must use
the average area purchase price safe har-
bors set forth in section 4.01 of Rev. Proc.
2022-21 in computing the housing cost/
income ratio under § 143(f)(5).
SECTION 4. AVERAGE AREA
AND NATIONWIDE AVERAGE
PURCHASE PRICES
.01 Average area purchase prices for
single-family and two to four-family
residences in MSAs, and for certain coun-
ties and county equivalents are set forth
below. The safe harbor for “ALL OTHER
AREAS” (found at the end of the table
below) may be used for a statistical area
that is not listed below.

Bulletin No. 2023–19 841 May 8, 2023
2023 Average Area Purchase Prices for Mortgage Revenue Bonds
County NameState
One-Unit
Limit
Two-Unit
Limit
Three-Unit
Limit
Four-Unit
Limit
ALEUTIANS WESTAK$617,402$790,356$955,382$1,187,347
HOONAH-ANGOON CAK$593,957$760,341$919,081$1,142,211
JUNEAU CITY ANDAK$604,377$773,707$935,221$1,162,259
KETCHIKAN GATEWAK$549,670$703,653$850,556$1,057,093
KODIAK ISLAND BAK$549,670$703,653$850,556$1,057,093
SITKA CITY ANDAK$664,293$850,386$1,027,928$1,277,505
SKAGWAY MUNICIPAK$593,957$760,341$919,081$1,142,211
COCONINOAZ$586,141$750,374$907,018$1,127,204
MARICOPAAZ$600,469$768,723$929,161$1,154,783
PINALAZ$600,469$768,723$929,161$1,154,783
ALAMEDACA$1,233,785$1,579,778$1,909,461$2,373,108
ALPINECA$563,998$722,001$872,756$1,084,616
CONTRA COSTACA$1,233,785$1,579,778$1,909,461$2,373,108
EL DORADOCA$864,884$1,107,212$1,338,384$1,663,282
INYOCA$575,721$737,009$890,878$1,107,156
LOS ANGELESCA$1,233,785$1,579,778$1,909,461$2,373,108
MARINCA$1,233,785$1,579,778$1,909,461$2,373,108
MENDOCINOCA$618,705$792,055$957,421$1,189,839
MONOCA$785,429$1,005,501$1,215,436$1,510,489
MONTEREYCA$1,036,819$1,327,341$1,604,441$1,993,900
NAPACA$1,152,745
$1,475,717$1,783,795$2,216,860
NEVADACA$729,420$933,805$1,128,733$1,402,775
ORANGECA$1,233,785$1,579,778$1,909,461$2,373,108
PLACERCA$864,884$1,107,212$1,338,384$1,663,282
RIVERSIDECA$729,420$933,805$1,128,733$1,402,775
SACRAMENTOCA$864,884$1,107,212$1,338,384$1,663,282
SAN BENITOCA$1,233,785$1,579,778$1,909,461$2,373,108
SAN BERNARDINOCA$729,420$933,805$1,128,733$1,402,775
SAN DIEGOCA$1,107,156$1,417,386$1,713,288$2,129,194
SAN FRANCISCOCA$1,233,785$1,579,778$1,909,461$2,373,108
SAN JOAQUINCA$743,748$952,154$1,150,932$1,430,298
SAN LUIS OBISPOCA$1,032,911$1,322,301$1,598,382$1,986,424
SAN MATEOCA$1,233,785$1,579,778$1,909,461$2,373,108
SANTA BARBARACA$911,775$1,167,242$1,410,930$1,753,440
SANTA CLARACA$1,233,785$1,579,778$1,909,461$2,373,108
SANTA CRUZCA$1,233,785$1,579,778$1,909,461$2,373,108
SOLANOCA$776,312$993,835$1,201,278$1,492,933
SONOMACA$975,600$1,248,962$1,509,696$1,876,162

May 8, 2023 842 Bulletin No. 2023–19
County NameState
One-Unit
Limit
Two-Unit
Limit
Three-Unit
Limit
Four-Unit
Limit
STANISLAUSCA$586,141$750,374$907,018$1,127,204
SUTTERCA$553,578$708,693$856,616$1,064,569
VENTURACA$1,074,592$1,375,705$1,662,886$2,066,559
YOLOCA$864,884$1,107,212$1,338,384$1,663,282
YUBACA$553,578$708,693$856,616$1,064,569
ADAMSCO$892,237$1,142,211$1,380,688$1,715,893
ARAPAHOECO$892,237$1,142,211$1,380,688$1,715,893
BOULDERCO$970,389$1,242,280$1,501,654$1,866,195
BROOMFIELDCO$892,237$1,142,211$1,380,688$1,715,893
CHAFFEECO$679,924$870,434$1,052,166$1,307,576
CLEAR CREEKCO$892,237$1,142,211$1,380,688$1,715,893
DENVERCO$892,237$1,142,211$1,380,688$1,715,893
DOUGLASCO$892,237$1,142,211$1,380,688$1,715,893
EAGLECO$1,217,871$1,559,136$1,884,600$2,342,130
EL PASOCO$586,141$750,374$907,018$1,127,204
ELBERTCO$892,237$1,142,211$1,380,688$1,715,893
GARFIELDCO$1,233,785$1,579,778$1,909,461$2,373,108
GILPINCO$892,237$1,142,211$1,380,688$1,715,893
GRANDCO$758,076$970,446$1,173,075$1,457,878
GUNNISONCO$588,746$753,715$911,039$1,132,187
JEFFERSONCO$892,237$1,142,211
$1,380,688$1,715,893
LA PLATACO$676,016$865,394$1,046,106$1,300,044
LARIMERCO$695,554$890,425$1,076,348$1,337,648
PARKCO$892,237$1,142,211$1,380,688$1,715,893
PITKINCO$1,233,785$1,579,778$1,909,461$2,373,108
ROUTTCO$957,364$1,225,630$1,481,493$1,841,107
SAN JUANCO$573,116$733,668$886,857$1,102,172
SAN MIGUELCO$1,184,005$1,515,756$1,832,215$2,277,003
SUMMITCO$1,079,803$1,382,331$1,670,927$2,076,583
TELLERCO$586,141$750,374$907,018$1,127,204
WELDCO$629,125$805,364$973,504$1,209,886
FAIRFIELDCT$801,060$1,025,492$1,239,618$1,540,504
DISTRICT OF COLDC$1,233,785$1,579,778$1,909,461$2,373,108
NEW CASTLEDE$599,167$767,024$927,179$1,152,235
BAKERFL$596,562$763,683$923,158$1,147,251
BROWARDFL$631,730$808,705$977,582$1,214,870
CLAYFL$596,562$763,683$923,158$1,147,251

Bulletin No. 2023–19 843 May 8, 2023
County NameState
One-Unit
Limit
Two-Unit
Limit
Three-Unit
Limit
Four-Unit
Limit
COLLIERFL$761,984$975,486$1,179,135$1,465,353
DUVALFL$596,562$763,683$923,158$1,147,251
MANATEEFL$573,116$733,668$886,857$1,102,172
MARTINFL$566,603$725,343$876,777$1,089,657
MIAMI-DADEFL$631,730$808,705$977,582$1,214,870
MONROEFL$989,928$1,267,311$1,531,839$1,903,742
NASSAUFL$596,562$763,683$923,158$1,147,251
OKALOOSAFL$683,832$875,418$1,058,169$1,315,052
PALM BEACHFL$631,730$808,705$977,582$1,214,870
SARASOTAFL$573,116$733,668$886,857$1,102,172
ST. JOHNSFL$596,562$763,683$923,158$1,147,251
ST. LUCIEFL$566,603$725,343$876,777$1,089,657
WALTONFL$683,832$875,418$1,058,169$1,315,052
BARROWGA$670,806$858,768$1,038,008$1,290,021
BARTOWGA$670,806$858,768$1,038,008$1,290,021
BUTTSGA$670,806$858,768$1,038,008$1,290,021
CARROLLGA$670,806$858,768$1,038,008$1,290,021
CHEROKEEGA$670,806$858,768$1,038,008$1,290,021
CLARKEGA$584,839$748,675$904,980$1,124,712
CLAYTONGA$670,806$858,768$1,038,008$1,290,021
COBBGA$670,806$858,768
$1,038,008$1,290,021
COWETAGA$670,806$858,768$1,038,008$1,290,021
DAWSONGA$670,806$858,768$1,038,008$1,290,021
DEKALBGA$670,806$858,768$1,038,008$1,290,021
DOUGLASGA$670,806$858,768$1,038,008$1,290,021
FAYETTEGA$670,806$858,768$1,038,008$1,290,021
FORSYTHGA$670,806$858,768$1,038,008$1,290,021
FULTONGA$670,806$858,768$1,038,008$1,290,021
GREENEGA$583,536$747,033$902,997$1,122,220
GWINNETTGA$670,806$858,768$1,038,008$1,290,021
HARALSONGA$670,806$858,768$1,038,008$1,290,021
HEARDGA$670,806$858,768$1,038,008$1,290,021
HENRYGA$670,806$858,768$1,038,008$1,290,021
JASPERGA$670,806$858,768$1,038,008$1,290,021
LAMARGA$670,806$858,768$1,038,008$1,290,021
MADISONGA$584,839$748,675$904,980$1,124,712
MERIWETHERGA$670,806$858,768$1,038,008$1,290,021
MORGANGA$670,806$858,768$1,038,008$1,290,021
NEWTONGA$670,806$858,768$1,038,008$1,290,021
OCONEEGA$584,839$748,675$904,980$1,124,712
OGLETHORPEGA$584,839$748,675$904,980$1,124,712

May 8, 2023 844 Bulletin No. 2023–19
County NameState
One-Unit
Limit
Two-Unit
Limit
Three-Unit
Limit
Four-Unit
Limit
PAULDINGGA$670,806$858,768$1,038,008$1,290,021
PICKENSGA$670,806$858,768$1,038,008$1,290,021
PIKEGA$670,806$858,768$1,038,008$1,290,021
ROCKDALEGA$670,806$858,768$1,038,008$1,290,021
SPALDINGGA$670,806$858,768$1,038,008$1,290,021
WALTONGA$670,806$858,768$1,038,008$1,290,021
HAWAIIHI$586,141$750,374$907,018$1,127,204
HONOLULUHI$872,699$1,117,236$1,350,447$1,678,290
KALAWAOHI$1,107,156$1,417,386$1,713,288$2,129,194
KAUAIHI$1,107,156$1,417,386$1,713,288$2,129,194
MAUIHI$1,107,156$1,417,386$1,713,288$2,129,194
ADAID$664,293$850,386$1,027,928$1,277,505
BLAINE ID$838,833$1,073,856$1,298,062$1,613,163
BOISEID$664,293$850,386$1,027,928$1,277,505
BONNERID$592,654$758,699$917,099$1,139,719
CAMASID$838,833$1,073,856$1,298,062$1,613,163
CANYONID$664,293$850,386$1,027,928$1,277,505
FRANKLINID$557,486$713,677$862,675$1,072,101
GEMID$664,293$850,386$1,027,928$1,277,505
KOOTENAIID$648,663$830,395$1,003,746$1,247,433
OWYHEEID$664,293$850,386
$1,027,928$1,277,505
TETONID$1,233,785$1,579,778$1,909,461$2,373,108
VALLEYID$649,966$832,094$1,005,784$1,249,925
BARNSTABLEMA$794,547$1,017,168$1,229,538$1,527,988
BRISTOLMA$748,958$958,780$1,158,974$1,440,322
DUKESMA$1,233,785$1,579,778$1,909,461$2,373,108
ESSEXMA$937,826$1,200,599$1,451,252$1,803,560
MIDDLESEXMA$937,826$1,200,599$1,451,252$1,803,560
NANTUCKETMA$1,233,785$1,579,778$1,909,461$2,373,108
NORFOLKMA$937,826$1,200,599$1,451,252$1,803,560
PLYMOUTHMA$937,826$1,200,599$1,451,252$1,803,560
SUFFOLKMA$937,826$1,200,599$1,451,252$1,803,560
ANNE ARUNDELMD$716,395$917,099$1,108,572$1,377,687
BALTIMOREMD$716,395$917,099$1,108,572$1,377,687
BALTIMORE CITYMD$716,395$917,099$1,108,572$1,377,687
CALVERTMD$1,233,785$1,579,778$1,909,461$2,373,108
CARROLLMD$716,395$917,099$1,108,572$1,377,687
CECILMD$599,167$767,024$927,179$1,152,235

Bulletin No. 2023–19 845 May 8, 2023
County NameState
One-Unit
Limit
Two-Unit
Limit
Three-Unit
Limit
Four-Unit
Limit
CHARLESMD$1,233,785$1,579,778$1,909,461$2,373,108
FREDERICKMD$1,233,785$1,579,778$1,909,461$2,373,108
HARFORDMD$716,395$917,099$1,108,572$1,377,687
HOWARDMD$716,395$917,099$1,108,572$1,377,687
MONTGOMERYMD$1,233,785$1,579,778$1,909,461$2,373,108
PRINCE GEORGE'SMD$1,233,785$1,579,778$1,909,461$2,373,108
QUEEN ANNE'SMD$716,395$917,099$1,108,572$1,377,687
CUMBERLANDME$573,116$733,668$886,857$1,102,172
SAGADAHOCME$573,116$733,668$886,857$1,102,172
YORKME$573,116$733,668$886,857$1,102,172
ANOKAMN$583,536$747,033$902,997$1,122,220
CARVERMN$583,536$747,033$902,997$1,122,220
CHISAGOMN$583,536$747,033$902,997$1,122,220
DAKOTAMN$583,536$747,033$902,997$1,122,220
HENNEPINMN$583,536$747,033$902,997$1,122,220
ISANTIMN$583,536$747,033$902,997$1,122,220
LE SUEURMN$583,536$747,033$902,997$1,122,220
MILLE LACSMN$583,536$747,033$902,997$1,122,220
RAMSEYMN$583,536$747,033$902,997$1,122,220
SCOTTMN$583,536$747,033$902,997$1,122,220
SHERBURNEMN$583,536$747,033
$902,997$1,122,220
WASHINGTONMN$583,536$747,033$902,997$1,122,220
WRIGHTMN$583,536$747,033$902,997$1,122,220
BROADWATERMT$565,301$723,700$874,738$1,087,108
FLATHEADMT$626,520$802,079$969,483$1,204,846
GALLATINMT$797,152$1,020,509$1,233,558$1,533,029
MISSOULAMT$618,705$792,055$957,421$1,189,839
PARKMT$610,889$782,031$945,302$1,174,774
RAVALLIMT$571,813$732,025$884,819$1,099,624
CAMDENNC$574,418$735,367$888,896$1,104,664
CHATHAMNC$682,529$873,775$1,056,187$1,312,560
CURRITUCKNC$574,418$735,367$888,896$1,104,664
DARENC$683,832$875,418$1,058,169$1,315,052
DURHAMNC$682,529$873,775$1,056,187$1,312,560
FRANKLINNC$569,208$728,684$880,798$1,094,640
GATESNC$574,418$735,367$888,896$1,104,664
GRANVILLENC$682,529$873,775$1,056,187$1,312,560

May 8, 2023 846 Bulletin No. 2023–19
County NameState
One-Unit
Limit
Two-Unit
Limit
Three-Unit
Limit
Four-Unit
Limit
HYDENC$547,065$700,311$846,535$1,052,053
JOHNSTONNC$569,208$728,684$880,798$1,094,640
ORANGENC$682,529$873,775$1,056,187$1,312,560
PASQUOTANKNC$911,775$1,167,242$1,410,930$1,753,440
PERQUIMANSNC$911,775$1,167,242$1,410,930$1,753,440
PERSONNC$682,529$873,775$1,056,187$1,312,560
WAKENC$569,208$728,684$880,798$1,094,640
DAWSONNE$683,832$875,418$1,058,169$1,315,052
GOSPERNE$683,832$875,418$1,058,169$1,315,052
HILLSBOROUGHNH$540,553$691,987$836,455$1,039,537
ROCKINGHAMNH$937,826$1,200,599$1,451,252$1,803,560
STRAFFORDNH$937,826$1,200,599$1,451,252$1,803,560
BERGENNJ$1,233,785$1,579,778$1,909,461$2,373,108
BURLINGTONNJ$599,167$767,024$927,179$1,152,235
CAMDENNJ$599,167$767,024$927,179$1,152,235
CAPE MAYNJ$621,310$795,397$961,442$1,194,822
ESSEXNJ$1,233,785$1,579,778$1,909,461$2,373,108
GLOUCESTERNJ$599,167$767,024$927,179$1,152,235
HUDSONNJ$1,233,785$1,579,778$1,909,461$2,373,108
HUNTERDONNJ$1,233,785$1,579,778$1,909,461$2,373,108
MIDDLESEXNJ$1,233,785$1,579,778
$1,909,461$2,373,108
MONMOUTHNJ$1,233,785$1,579,778$1,909,461$2,373,108
MORRISNJ$1,233,785$1,579,778$1,909,461$2,373,108
OCEANNJ$1,233,785$1,579,778$1,909,461$2,373,108
PASSAICNJ$1,233,785$1,579,778$1,909,461$2,373,108
SALEMNJ$599,167$767,024$927,179$1,152,235
SOMERSETNJ$1,233,785$1,579,778$1,909,461$2,373,108
SUSSEXNJ$1,233,785$1,579,778$1,909,461$2,373,108
UNIONNJ$1,233,785$1,579,778$1,909,461$2,373,108
LOS ALAMOSNM$660,386$845,403$1,021,925$1,269,973
SANTA FENM$570,511$730,326$882,836$1,097,132
CARSON CITYNV$573,116$733,668$886,857$1,102,172
CLARKNV$560,091$717,018$866,696$1,077,084
DOUGLASNV$745,051$953,796$1,152,914$1,432,790
STOREYNV$703,370$900,449$1,088,411$1,352,656
WASHOENV$703,370$900,449$1,088,411$1,352,656

Bulletin No. 2023–19 847 May 8, 2023
County NameState
One-Unit
Limit
Two-Unit
Limit
Three-Unit
Limit
Four-Unit
Limit
BRONXNY$1,233,785$1,579,778$1,909,461$2,373,108
KINGSNY$1,233,785$1,579,778$1,909,461$2,373,108
NASSAUNY$1,233,785$1,579,778$1,909,461$2,373,108
NEW YORKNY$1,233,785$1,579,778$1,909,461$2,373,108
PUTNAMNY$1,233,785$1,579,778$1,909,461$2,373,108
QUEENSNY$1,233,785$1,579,778$1,909,461$2,373,108
RICHMONDNY$1,233,785$1,579,778$1,909,461$2,373,108
ROCKLANDNY$1,233,785$1,579,778$1,909,461$2,373,108
SUFFOLKNY$1,233,785$1,579,778$1,909,461$2,373,108
WESTCHESTERNY$1,233,785$1,579,778$1,909,461$2,373,108
DELAWAREOH$553,578$708,693$856,616$1,064,569
FAIRFIELDOH$553,578$708,693$856,616$1,064,569
FRANKLINOH$553,578$708,693$856,616$1,064,569
HOCKINGOH$553,578$708,693$856,616$1,064,569
LICKINGOH$553,578$708,693$856,616$1,064,569
MADISONOH$553,578$708,693$856,616$1,064,569
MORROWOH$553,578$708,693$856,616$1,064,569
PERRYOH$553,578$708,693$856,616$1,064,569
PICKAWAYOH$553,578$708,693$856,616$1,064,569
UNIONOH$553,578$708,693$856,616$1,064,569
BENTONOR$634,335$812,046
$981,603$1,219,910
CLACKAMASOR$761,984$975,486$1,179,135$1,465,353
CLATSOPOR$599,167$767,024$927,179$1,152,235
COLUMBIAOR$761,984$975,486$1,179,135$1,465,353
DESCHUTESOR$781,522$1,000,461$1,209,377$1,502,957
HOOD RIVEROR$760,681$973,787$1,177,096$1,462,861
LANEOR$545,763$698,669$844,553$1,049,561
MARIONOR$547,065$700,311$846,535$1,052,053
MULTNOMAHOR$761,984$975,486$1,179,135$1,465,353
POLKOR$547,065$700,311$846,535$1,052,053
WASHINGTONOR$761,984$975,486$1,179,135$1,465,353
YAMHILLOR$761,984$975,486$1,179,135$1,465,353
BUCKSPA$599,167$767,024$927,179$1,152,235
CHESTERPA$599,167$767,024$927,179$1,152,235
DELAWAREPA$599,167$767,024$927,179$1,152,235
MONTGOMERYPA$599,167$767,024$927,179$1,152,235
PHILADELPHIAPA$599,167$767,024$927,179$1,152,235
PIKEPA$1,233,785$1,579,778$1,909,461$2,373,108

May 8, 2023 848 Bulletin No. 2023–19
One-Unit Two-Unit Three-Unit Four-Unit
County NameStateLimitLimitLimitLimit
BRISTOLRI$748,958$958,780$1,158,974$1,440,322
KENTRI$748,958$958,780$1,158,974$1,440,322
NEWPORTRI$748,958$958,780$1,158,974$1,440,322
PROVIDENCERI$748,958$958,780$1,158,974$1,440,322
WASHINGTONRI$748,958$958,780$1,158,974$1,440,322
BEAUFORTSC$549,670$703,653$850,556$1,057,093
BERKELEYSC$609,587$780,389$943,319$1,172,283
CHARLESTONSC$609,587$780,389$943,319$1,172,283
DORCHESTERSC$609,587$780,389$943,319$1,172,283
JASPERSC$549,670$703,653$850,556$1,057,093
CANNONTN$1,008,163$1,290,644$1,560,099$1,938,797
CHEATHAMTN$1,008,163$1,290,644$1,560,099$1,938,797
DAVIDSONTN$1,008,163$1,290,644$1,560,099$1,938,797
DICKSONTN$1,008,163$1,290,644$1,560,099$1,938,797
MACONTN$1,008,163$1,290,644$1,560,099$1,938,797
MAURYTN$1,008,163$1,290,644$1,560,099$1,938,797
ROBERTSONTN$1,008,163$1,290,644$1,560,099$1,938,797
RUTHERFORDTN$1,008,163$1,290,644$1,560,099$1,938,797
SMITHTN$1,008,163$1,290,644$1,560,099$1,938,797
SUMNERTN$1,008,163$1,290,644$1,560,099$1,938,797
TROUSDALETN$1,008,163$1,290,644
$1,560,099$1,938,797
WILLIAMSONTN$1,008,163$1,290,644$1,560,099$1,938,797
WILSONTN$1,008,163$1,290,644$1,560,099$1,938,797
ATASCOSATX$593,957$760,341$919,081$1,142,211
BANDERATX$593,957$760,341$919,081$1,142,211
BASTROPTX$647,361$828,753$1,001,764$1,244,941
BEXARTX$593,957$760,341$919,081$1,142,211
CALDWELLTX$647,361$828,753$1,001,764$1,244,941
COLLINTX$601,772$770,365$931,200$1,157,275
COMALTX$593,957$760,341$919,081$1,142,211
DALLASTX$601,772$770,365$931,200$1,157,275
DENTONTX$601,772$770,365$931,200$1,157,275
ELLISTX$601,772$770,365$931,200$1,157,275
GUADALUPETX$593,957$760,341$919,081$1,142,211
HAYSTX$647,361$828,753$1,001,764$1,244,941
HUNTTX$601,772$770,365$931,200$1,157,275
JOHNSONTX$601,772$770,365$931,200$1,157,275
KAUFMANTX$601,772$770,365$931,200$1,157,275

Bulletin No. 2023–19 849 May 8, 2023
County NameState
One-Unit
Limit
Two-Unit
Limit
Three-Unit
Limit
Four-Unit
Limit
KENDALLTX$593,957$760,341$919,081$1,142,211
MEDINATX$593,957$760,341$919,081$1,142,211
PARKERTX$601,772$770,365$931,200$1,157,275
ROCKWALLTX$601,772$770,365$931,200$1,157,275
TARRANTTX$601,772$770,365$931,200$1,157,275
TRAVISTX$647,361$828,753$1,001,764$1,244,941
WILLIAMSONTX$647,361$828,753$1,001,764$1,244,941
WILSONTX$593,957$760,341$919,081$1,142,211
WISETX$601,772$770,365$931,200$1,157,275
BOX ELDERUT$842,741$1,078,840$1,304,122$1,620,695
CACHEUT$557,486$713,677$862,675$1,072,101
DAVISUT$842,741$1,078,840$1,304,122$1,620,695
GRANDUT$616,100$788,714$953,400$1,184,798
JUABUT$681,226$872,076$1,054,148$1,310,068
MORGANUT$842,741$1,078,840$1,304,122$1,620,695
RICHUT$601,772$770,365$931,200$1,157,275
SALT LAKEUT$702,067$898,750$1,086,428$1,350,164
SUMMITUT$1,233,785$1,579,778$1,909,461$2,373,108
TOOELEUT$702,067$898,750$1,086,428$1,350,164
UTAHUT$681,226$872,076$1,054,148$1,310,068
WASATCHUT$1,233,785$1,579,778
$1,909,461$2,373,108
WASHINGTONUT$672,109$860,410$1,040,047$1,292,512
WEBERUT$842,741$1,078,840$1,304,122$1,620,695
ALBEMARLEVA$574,418$735,367$888,896$1,104,664
ALEXANDRIA CITYVA$1,233,785$1,579,778$1,909,461$2,373,108
AMELIAVA$618,705$792,055$957,421$1,189,839
ARLINGTONVA$1,233,785$1,579,778$1,909,461$2,373,108
CHARLES CITYVA$618,705$792,055$957,421$1,189,839
CHARLOTTESVILLEVA$574,418$735,367$888,896$1,104,664
CHESAPEAKE CITYVA$574,418$735,367$888,896$1,104,664
CHESTERFIELDVA$618,705$792,055$957,421$1,189,839
CLARKEVA$1,233,785$1,579,778$1,909,461$2,373,108
COLONIAL HEIGHTVA$618,705$792,055$957,421$1,189,839
CULPEPERVA$1,233,785$1,579,778$1,909,461$2,373,108
DINWIDDIEVA$618,705$792,055$957,421$1,189,839
FAIRFAXVA$1,233,785$1,579,778$1,909,461$2,373,108
FAIRFAX CITYVA$1,233,785$1,579,778$1,909,461$2,373,108
FALLS CHURCH CIVA$1,233,785$1,579,778$1,909,461$2,373,108
FAUQUIERVA$1,233,785$1,579,778$1,909,461$2,373,108

May 8, 2023 850 Bulletin No. 2023–19
One-Unit Two-Unit Three-Unit Four-Unit
County NameStateLimitLimitLimitLimit
FLUVANNAVA$574,418$735,367$888,896$1,104,664
FRANKLIN CITYVA$574,418$735,367$888,896$1,104,664
FREDERICKSBURGVA$1,233,785$1,579,778$1,909,461$2,373,108
GLOUCESTERVA$574,418$735,367$888,896$1,104,664
GOOCHLANDVA$618,705$792,055$957,421$1,189,839
GREENEVA$574,418$735,367$888,896$1,104,664
HAMPTON CITYVA$574,418$735,367$888,896$1,104,664
HANOVERVA$618,705$792,055$957,421$1,189,839
HENRICOVA$618,705$792,055$957,421$1,189,839
HOPEWELL CITYVA$618,705$792,055$957,421$1,189,839
ISLE OF WIGHTVA$574,418$735,367$888,896$1,104,664
JAMES CITYVA$574,418$735,367$888,896$1,104,664
KING AND QUEENVA$618,705$792,055$957,421$1,189,839
KING WILLIAMVA$618,705$792,055$957,421$1,189,839
LOUDOUNVA$1,233,785$1,579,778$1,909,461$2,373,108
MADISONVA$1,233,785$1,579,778$1,909,461$2,373,108
MANASSAS CITYVA$1,233,785$1,579,778$1,909,461$2,373,108
MANASSAS PARK CVA$1,233,785$1,579,778$1,909,461$2,373,108
MATHEWSVA$574,418$735,367$888,896$1,104,664
NELSONVA$574,418$735,367$888,896$1,104,664
NEW KENTVA$618,705$792,055
$957,421$1,189,839
NEWPORT NEWS CIVA$574,418$735,367$888,896$1,104,664
NORFOLK CITYVA$574,418$735,367$888,896$1,104,664
PETERSBURG CITYVA$618,705$792,055$957,421$1,189,839
POQUOSON CITYVA$574,418$735,367$888,896$1,104,664
PORTSMOUTH CITYVA$574,418$735,367$888,896$1,104,664
POWHATANVA$618,705$792,055$957,421$1,189,839
PRINCE GEORGEVA$618,705$792,055$957,421$1,189,839
PRINCE WILLIAMVA$1,233,785$1,579,778$1,909,461$2,373,108
RAPPAHANNOCKVA$1,233,785$1,579,778$1,909,461$2,373,108
RICHMOND CITYVA$618,705$792,055$957,421$1,189,839
SOUTHAMPTONVA$574,418$735,367$888,896$1,104,664
SPOTSYLVANIAVA$1,233,785$1,579,778$1,909,461$2,373,108
STAFFORDVA$1,233,785$1,579,778$1,909,461$2,373,108
SUFFOLK CITYVA$574,418$735,367$888,896$1,104,664
SUSSEXVA$618,705$792,055$957,421$1,189,839
VIRGINIA BEACHVA$574,418$735,367$888,896$1,104,664
WARRENVA$1,233,785$1,579,778$1,909,461$2,373,108
WILLIAMSBURG CIVA$574,418$735,367$888,896$1,104,664
YORKVA$574,418$735,367$888,896$1,104,664

Bulletin No. 2023–19 851 May 8, 2023
County NameState
One-Unit
Limit
Two-Unit
Limit
Three-Unit
Limit
Four-Unit
Limit
CHITTENDENVT$557,486$713,677$862,675$1,072,101
FRANKLINVT$557,486$713,677$862,675$1,072,101
GRAND ISLEVT$557,486$713,677$862,675$1,072,101
CHELANWA$573,116$733,668$886,857$1,102,172
CLARKWA$761,984$975,486$1,179,135$1,465,353
DOUGLASWA$573,116$733,668$886,857$1,102,172
ISLANDWA$651,268$833,736$1,007,823$1,252,474
KINGWA$1,107,156$1,417,386$1,713,288$2,129,194
KITSAPWA$638,243$817,087$987,662$1,227,386
KITTITASWA$537,947$688,645$832,434$1,034,497
PIERCEWA$1,107,156$1,417,386$1,713,288$2,129,194
SAN JUANWA$563,998$722,001$872,756$1,084,616
SKAGITWA$617,402$790,356$955,382$1,187,347
SKAMANIAWA$761,984$975,486$1,179,135$1,465,353
SNOHOMISHWA$1,107,156$1,417,386$1,713,288$2,129,194
THURSTONWA$618,705$792,055$957,421$1,189,839
WHATCOMWA$683,832$875,418$1,058,169$1,315,052
PIERCEWI$583,536$747,033$902,997$1,122,220
ST. CROIXWI$583,536$747,033$902,997$1,122,220
JEFFERSONWV$1,233,785$1,579,778$1,909,461$2,373,108
SHERIDANWY$554,880$710,335
$858,655$1,067,060
TETONWY$1,233,785$1,579,778$1,909,461$2,373,108
GUAMGU$638,243$817,087$987,662$1,227,386
NORTHERN ISLANDMP$593,957$760,341$919,081$1,142,211
SAIPANMP$599,167$767,024$927,179$1,152,235
TINIANMP$603,074$772,064$933,239$1,159,767
CULEBRAPR$603,074$772,064$933,239$1,159,767
ST. JOHN ISLANDVI$1,090,223$1,395,696$1,687,068$2,096,630
ST. THOMAS ISLAVI$659,083$843,760$1,019,886$1,267,481
All other areas - 2823 counties (floor): $534,640$684,568$827,422$1,028,324

May 8, 2023 852 Bulletin No. 2023–19
.02 The nationwide average purchase
price (for use in the housing cost/income
ratio for new and existing residences) is
$503,300.
SECTION 5. EFFECT ON OTHER
DOCUMENTS
Rev. Proc. 2022-21 is obsolete except
as provided in section 6 of this revenue
procedure.
SECTION 6. EFFECTIVE DATES
.01 Issuers may rely on this revenue
procedure to determine average area pur-
chase price safe harbors for commitments
to provide financing or issue mortgage
credit certificates that are made, or (if
the purchase precedes the commitment)
for residences that are purchased, in the
period that begins on April 20, 2023,
and ends on the date as of which the safe
harbors contained in section 4.01 of this
revenue procedure are rendered obsolete
by a new revenue procedure.
.02 Notwithstanding section 5 of this
revenue procedure, issuers may continue to
rely on the average area purchase price safe
harbors contained in Rev. Proc. 2022-21,
with respect to bonds sold, or for mort-
gage credit certificates issued with respect
to bond authority exchanged, before May
20, 2023, if the commitments to provide
financing or issue mortgage credit certifi-
cates are made on or before June 19, 2023.
.03 Except as provided in section 6.04,
issuers must use the nationwide average
purchase price limitation contained in
this revenue procedure for commitments
to provide financing or issue mortgage
credit certificates that are made, or (if the
purchase precedes the commitment) for
residences that are purchased, in the period
that begins on April 20, 2023, and ends on
the date when the nationwide average pur-
chase price limitation is rendered obsolete
by a new revenue procedure.
.04 Notwithstanding sections 5 and
6.03 of this revenue procedure, issuers
may continue to rely on the nationwide
average purchase price set forth in Rev.
Proc. 2022-21 with respect to bonds sold,
or for mortgage credit certificates issued
with respect to bond authority exchanged,
before May 20, 2023, if the commitments
to provide financing or issue mortgage
credit certificates are made on or before
June 19, 2023.
SECTION 7. REQUEST FOR
COMMENTS
.01 Comments Regarding Guidance in
this Revenue Procedure.
The Treasury Department and the IRS
request comments on whether there are
other sources of average purchase price
data, including data that differentiate
between new and existing residences, that
could provide a different method for cal-
culating average area purchase price safe
harbors.
.02 Procedures for Submitting Comments.
(1) Deadline. Written comments
should be submitted by June 19, 2023.
(2) Form and manner. The subject line
for the comments should include a refer-
ence to Revenue Procedure 2023-22. All
commenters are strongly encouraged to
submit comments electronically. How-
ever, comments may be submitted in one
of two ways:
(a) Electronically via the Federal
eRulemaking Portal at www.regulations.
gov (type IRS-2023-0018 in the search
field on the regulations.gov homepage to
find this notice and submit comments); or
(b) By mail to: Internal Revenue
Service, CC:PA:LPD:PR (Revenue Pro-
cedure 2023-22), Room 5203, P.O. Box
7604, Ben Franklin Station, Washington,
D.C., 20044.
(3) Publication of comments. The
Treasury Department and the IRS will
publish for public availability any com-
ment submitted electronically or on paper
to its public docket on regulations.gov.
SECTION 8. PAPERWORK
REDUCTION ACT
The collection of information con-
tained in this revenue procedure has been
reviewed and approved by the Office
of Management and Budget in accor-
dance with the Paperwork Reduction Act
(44 U.S.C. 3507) under control number
1545-1877.
An agency may not conduct or sponsor,
and a person is not required to respond
to, a collection of information unless the
collection of information displays a valid
OMB control number.
This revenue procedure contains a
collection of information requirement
in section 3.03. The purpose of the col-
lection of information is to verify the
applicable FHA loan limit that issuers of
qualified mortgage bonds and qualified
mortgage certificates have used to calcu-
late the average area purchase price for
a given metropolitan statistical area for
purposes of §§ 143(e) and 25(c). The col-
lection of information is required to obtain
the benefit of using revisions to FHA loan
limits to determine average area purchase
prices. The likely respondents are state
and local governments.
The estimated total annual report-
ing and/or recordkeeping burden is:
15 hours.
The estimated annual burden per
respondent and/or recordkeeper:
15 minutes.
The estimated number of respondents
and/or recordkeepers: 60.
Books or records relating to a collec-
tion of information must be retained as
long as their contents may become mate-
rial in the administration of any internal
revenue law. Generally, tax returns and
tax return information are confidential, as
required by 26 U.S.C. 6103.
SECTION 9. DRAFTING
INFORMATION
The principal authors of this reve-
nue procedure are Zoran Stojanovic and
David White of the Office of Associate
Chief Counsel (Financial Institutions
& Products). For further information
regarding this revenue procedure contact
Mr. White at (202) 317-4562 (not a toll-
free number).

Bulletin No. 2023–19 853 May 8, 2023
Part IV
Deletions From Cumulative
List of Organizations,
Contributions to Which are
Deductible Under Section
170 of the Code
Announcement 2023-14
The Internal Revenue Service has
revoked its determination that the
organizations listed below qualify as orga-
nizations 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 precluded from disallowing a
deduction for any contributions made
after an organization ceases to qualify
under section 170(c)(2) if the organi-
zation has not timely filed a suit for
declaratory judgment under section
7428 and if the contributor (1) had
knowledge of the revocation of the
ruling or determination letter, (2) was
aware that such revocation was immi-
nent, or (3) was in part responsible for
or was aware of the activities or omis-
sions 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 section
7428(c) would begin on May 8, 2023 and
would end on the date the court first deter-
mines the organization is not described
in section 170(c)(2) as more particularly
set for in section 7428(c)(1). For individ-
ual contributors, the maximum deduction
protected is $1,000, with a husband and
wife treated as one contributor. This ben-
efit is not extended to any individual, in
whole or in part, for the acts or omissions
of the organization that were the basis for
revocation.
NAME OF ORGANIZATION
Effective Date of
Revocation
LOCATION
Sarah and Mary’s Helping Hands01/01/ 2020Orland Park, IL
Little People Christian Day Care01/01/ 2020
Maywood, IL
Foundation for Better Health01/01/2018Costa Mesa, CA
New Life Ministries, Inc.07/01/2020San Marcos, CA
Project Transition USA, Inc.01/01/2018St. Petersburg, FL

Bulletin No. 2023–19 i May 8, 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 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.

May 8, 2023 ii Bulletin No. 2023–19
Numerical Finding List
1
Bulletin 2023–19
Announcements:
2023-2, 2023-2 I.R.B. 344
2023-1, 2023-3 I.R.B. 422
2023-3, 2023-5 I.R.B. 447
2023-4, 2023-7 I.R.B. 470
2023-5, 2023-9 I.R.B. 499
2023-6, 2023-9 I.R.B. 501
2023-8, 2023-14 I.R.B. 632
2023-9, 2023-15 I.R.B. 639
2023-10, 2023-16 I.R.B. 663
2023-7, 2023-17 I.R.B. 797
2023-11, 2023-17 I.R.B. 798
2023-12, 2023-17 I.R.B. 799
2023-13, 2023-18 I.R.B. 833
2023-14, 2023-19 I.R.B. 853
AOD:
2023-1, 2023-10 I.R.B. 502
2023-2, 2023-11 I.R.B. 529
Notices:
2023-4, 2023-2 I.R.B. 321
2023-5, 2023-2 I.R.B. 324
2023-6, 2023-2 I.R.B. 328
2023-8, 2023-2 I.R.B. 341
2023-1, 2023-3 I.R.B. 373
2023-2, 2023-3 I.R.B. 374
2023-3, 2023-3 I.R.B. 388
2023-7, 2023-3 I.R.B. 390
2023-9, 2023-3 I.R.B. 402
2023-10, 2023-3 I.R.B. 403
2023-11, 2023-3 I.R.B. 404
2023-12, 2023-6 I.R.B. 450
2023-13, 2023-6 I.R.B. 454
2023-16, 2023-8 I.R.B. 479
2023-17, 2023-10 I.R.B. 505
2023-18, 2023-10 I.R.B. 508
2023-20, 2023-10 I.R.B. 523
2023-19, 2023-11 I.R.B. 560
2023-21, 2023-11 I.R.B. 563
2023-22, 2023-12 I.R.B. 569
2023-23, 2023-13 I.R.B. 571
2023-24, 2023-13 I.R.B. 571
2023-26, 2023-13 I.R.B. 577
2023-25, 2023-14 I.R.B. 629
2023-27, 2023-15 I.R.B. 634
2023-28, 2023-15 I.R.B. 635
2023-31, 2023-16 I.R.B. 661
2023-30, 2023-17 I.R.B. 766
2023-33, 2023-18 I.R.B. 803
2023-34, 2023-19 I.R.B. 837
Proposed Regulations:
REG-100442-22, 2023-3 I.R.B. 423
REG-146537-06, 2023-3 I.R.B. 436
REG-114666-22, 2023-4 I.R.B. 437
REG 122286-18, 2023-11 I.R.B. 565
REG-120653-22, 2023-15 I.R.B. 640
REG-105954-22, 2023-16 I.R.B. 713
REG-120080-22, 2023-16 I.R.B. 746
REG 109309-22, 2023-17 I.R.B. 770
REG 121709-19, 2023-17 I.R.B. 789
Revenue Procedures:
2023-1, 2023-1 I.R.B. 1
2023-2, 2023-1 I.R.B. 120
2023-3, 2023-1 I.R.B. 144
2023-4, 2023-1 I.R.B. 162
2023-5, 2023-1 I.R.B. 265
2023-7, 2023-1 I.R.B. 305
2023-8, 2023-3 I.R.B. 407
2023-10, 2023-3 I.R.B. 411
2023-11, 2023-3 I.R.B. 417
2023-14, 2023-6 I.R.B. 466
2023-9, 2023-7 I.R.B. 471
2023-13, 2023-13 I.R.B. 581
2023-17, 2023-13 I.R.B. 604
2023-18, 2023-13 I.R.B. 605
2023-19, 2023-13 I.R.B. 626
2023-20, 2023-15 I.R.B. 636
2023-12, 2023-17 I.R.B. 768
2023-15, 2023-18 I.R.B. 806
2023-21, 2023-19 I.R.B. 837
2023-22, 2023-19 I.R.B. 838
Revenue Rulings:
2023-1, 2023-2 I.R.B. 309
2023-3, 2023-6 I.R.B. 448
2023-4, 2023-9 I.R.B. 480
2023-5, 2023-10 I.R.B. 503
2023-6, 2023-14 I.R.B. 627
2023-7, 2023-15 I.R.B. 633
2023-2, 2023-16 I.R.B. 658
2023-8, 2023-18 I.R.B. 801
2023-9, 2023-19 I.R.B. 835
Treasury Decisions:
9970, 2023-2 I.R.B. 311
9771, 2023-3 I.R.B. 346
9772, 2023-11 I.R.B. 530
9773, 2023-11 I.R.B. 557
1
A cumulative list of all revenue rulings, revenue procedures, Treasury decisions, etc., published in Internal Revenue Bulletins 2022–27 through 2022–52 is in Internal Revenue Bulletin
2022–52, dated December 27, 2022.

Bulletin No. 2023–19 iii May 8, 2023
Finding List of Current Actions on
Previously Published Items
1
Bulletin 2023–19
1
A cumulative list of all revenue rulings, revenue procedures, Treasury decisions, etc., published in Internal Revenue Bulletins 2022–27 through 2022–52 is in Internal Revenue Bulletin
2022–52, dated December 27, 2022.

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