Internal Revenue Bulletin 2022-33 (PDF rendition): IRS Announcements

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Bulletin No. 2022–33
August 15, 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.
ADMINISTRATIVE
Rev. Proc. 2022-29, page 141.
This revenue procedure modifies and supersedes Rev-
enue Procedure 2006-36, 2006-38 I.R.B 498. It sets
forth the procedures for other Government agencies
and members of the public to request the creation of
special statistical studies and compilations involving
return information pursuant to section 6108(b) of the
Internal Revenue Code. It further sets forth the criteria
for determining reasonable fees for costs associated
with the creation of the special statistical studies and
compilations.
Rev. Proc. 2022-34, page 143.
This revenue procedure provides indexing adjustments
for certain provisions under § 36B of the Internal
Revenue Code (Code). In particular, it updates the
applicable percentage table in § 36B(b)(3)(A)(i) used to
calculate an individual’s premium tax credit for calendar
year 2023. The revenue procedure also updates the
required contribution percentage in § 36B(c)(2)(C)(i)(II)
for plan years beginning after calendar year 2022. This
percentage is used to determine whether an individual
is eligible for affordable employer-sponsored minimum
essential coverage under § 36B.
EXEMPT ORGANIZATIONS
Announcement 2022-16, page 144.
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).
Finding Lists begin on page ii.

The IRS Mission
Provide America’s taxpayers top-quality service by helping
them understand and meet their tax responsibilities and
enforce the law with integrity and fairness to all.
Introduction
The Internal Revenue Bulletin is the authoritative instrument
of the Commissioner of Internal Revenue for announcing offi-
cial rulings and procedures of the Internal Revenue Service
and for publishing Treasury Decisions, Executive Orders, Tax
Conventions, legislation, court decisions, and other items of
general interest. It is published weekly.
It is the policy of the Service to publish in the Bulletin all sub-
stantive rulings necessary to promote a uniform application
of the tax laws, including all rulings that supersede, revoke,
modify, or amend any of those previously published in the
Bulletin. All published rulings apply retroactively unless other-
wise indicated. Procedures relating solely to matters of inter-
nal management are not published; however, statements of
internal practices and procedures that affect the rights and
duties of taxpayers are published.
Revenue rulings represent the conclusions of the Service
on the application of the law to the pivotal facts stated in
the revenue ruling. In those based on positions taken in rul-
ings to taxpayers or technical advice to Service field offices,
identifying details and information of a confidential nature are
deleted to prevent unwarranted invasions of privacy and to
comply with statutory requirements.
Rulings and procedures reported in the Bulletin do not have the
force and effect of Treasury Department Regulations, but they
may be used as precedents. Unpublished rulings will not be
relied on, used, or cited as precedents by Service personnel in
the disposition of other cases. In applying published rulings and
procedures, the effect of subsequent legislation, regulations,
court decisions, rulings, and procedures must be considered,
and Service personnel and others concerned are cautioned
against reaching the same conclusions in other cases unless
the facts and circumstances are substantially the same.
The Bulletin is divided into four parts as follows:
Part I.—1986 Code.
This part includes rulings and decisions based on provisions
of the Internal Revenue Code of 1986.
Part II.—Treaties and Tax Legislation.
This part is divided into two subparts as follows: Subpart A,
Tax Conventions and Other Related Items, and Subpart B,
Legislation and Related Committee Reports.
Part III.—Administrative, Procedural, and Miscellaneous.
To the extent practicable, pertinent cross references to these
subjects are contained in the other Parts and Subparts. Also
included in this part are Bank Secrecy Act Administrative
Rulings. Bank Secrecy Act Administrative Rulings are issued
by the Department of the Treasury’s Office of the Assistant
Secretary (Enforcement).
Part IV.—Items of General Interest.
This part includes notices of proposed rulemakings, disbar-
ment and suspension lists, and announcements.
The last Bulletin for each month includes a cumulative index
for the matters published during the preceding months. These
monthly indexes are cumulated on a semiannual basis, and are
published in the last Bulletin of each semiannual period.
The contents of this publication are not copyrighted and may be reprinted freely. A citation of the Internal Revenue Bulletin as the source would be appropriate.
August 15, 2022 Bulletin No. 2022–33

Part III
26 U.S.C. 6108(b): Special Statistical Studies
Rev. Proc. 2022-29
SECTION 1. PURPOSE
This revenue procedure modifies and
supersedes Rev. Proc. 2006-36, 2006-
38 I.R.B. 498 (September 18, 2006) to
update the procedures for other Govern-
ment agencies or members of the public
to request the Internal Revenue Service
(IRS) to create special statistical stud-
ies and compilations involving return
information pursuant to § 6108(b) of the
Internal Revenue Code (Code), and to set
forth the criteria for determining reason-
able fees for costs associated with the cre-
ation of the special statistical studies and
compilations.
SECTION 2. NATURE OF CHANGES
.01 Section 2.01 of Rev. Proc. 2006-36
is updated as follows:
(1) To describe the IRS’s authority to
prescribe reasonable fees for the cost of
work or services performed to create spe-
cial statistical studies and compilations.
(2) To clarify that fees are charged only
for a special statistical study or compi-
lation that does not primarily benefit the
public.
.02 Section 2.02(c)(ii) of Rev. Proc.
2006-36 is revised to update the list of
electronic medium that are currently
used by the offices processing requests
to create special statistical studies and
compilations.
.03 Section 3.02 of Rev. Proc. 2006-36
is revised:
(1) To reflect that requests to create
special statistical studies and compilations
may be submitted by mail or email and
must be addressed to the Director, Statis-
tics of Income Division (SOI).
(2) To reflect a new address, phone
number, and fax number for SOI.
(3) To remove the last sentence pro-
viding that a determination to grant or
deny requests to create special statistical
studies and compilations will be made in
consultation with the Director, Office of
Tax Analysis, Department of the Trea-
sury (Treasury Department), if a signifi-
cant amount of SOI resources are needed
to accommodate a request. The Office of
Tax Analysis, Treasury Department is not
involved in determining whether to grant
or deny requests to create special statisti-
cal studies and compilations because SOI
is recognized by the Director of the Office
of Management and Budget (OMB) as a
principal Federal statistical agency and
therefore is required to develop its own
policies regarding statistical releases.
See Title III of the Foundations For Evi-
dence-Based Policymaking Act of 2018,
Public Law 115–435, 132 Stat. 5529,
5544- 5555 (44. U.S.C. §§ 3561-3583).
.04 Section 5.01 of Rev. Proc. 2006-36
is updated to reflect that fees are charged
to create special statistical studies and
compilations only for a special statistical
study or compilation that does not primar-
ily benefit the public.
SECTION 3. BACKGROUND
.01 In general. Under § 6108(b), the
IRS may, upon written request, create
and produce special statistical studies
and compilations involving return infor-
mation (as defined by § 6103(b)(2) of the
Code). In processing requests for special
statistical studies and compilations, the
IRS, pursuant to § 6108(c), will not dis-
close information that could, directly or
indirectly, be associated with or identify a
particular taxpayer. Pursuant to its author-
ity under § 6108(b), the IRS may charge
a reasonable fee for the cost of work or
services associated with making special
statistical studies and compilations. Con-
sistent with § 6(a)(1) of OMB Circular
A-25,
1
fees will be charged only for a
special statistical study or compilation
that does not primarily benefit the public.
A special statistical study or compilation
that primarily benefits the public provides
statistical information about the Federal
tax system that is deemed pertinent and
valuable to the public and can be pub-
lished in conjunction with the IRS’s pub-
lication of statistics pursuant to § 6108(a).
The IRS will determine the amount of the
fee as discussed in section 6 of this reve-
nue procedure.
.02 Definitions.
(1) A “special statistical study” is an ad
hoc statistical examination or analysis of
return information that generally requires
new programming and analysis according
to specifications provided in the request.
A special statistical study might com-
prise tabulations as well as accompanying
reports on methodology and analytical
details.
(2) A statistical “compilation” is an ad
hoc accumulation of existing (or read-
ily available) data into a data set or data
file, which generally requires new pro-
gramming according to specifications
provided in the request. Both special sta-
tistical studies and compilations will be
reviewed for accuracy by IRS staff before
they are considered completed. The IRS
staff, including technical, administrative,
and computer programming personnel,
will ensure, as reasonably practicable, that
the completed special statistical study or
compilation reflects the specifications of
the original request.
(3) A special statistical study or com-
pilation is not (i) statistical data con-
tained in reports or releases already made
available to the public, or (ii) statistical
data that is readily reproducible. “Read-
ily reproducible” means, with respect to
electronic format, a record or records that
can be downloaded or transferred intact to
a universal serial bus (USB) flash drive,
digital versatile disc (DVD), compact disk
(CD), or other electronic medium using
equipment currently in use by the office
or offices processing the request. Records
1
As relevant to charging user fees, OMB Circular A-25 cites as its authority Title V of the Independent Offices Appropriations Act, 1952 (Public Law 37, 65 Stat. 268, 290 (1951)), codified
at 31 U.S.C. 9701 by “A bill to revise, codify, and enact without substantive change certain general and permanent laws, related to money and finance, as title 31, United States Code, ‘Money
and Finance’,” Public Law 97-258, 96 Stat. 877, 1051-1052 (1982).
Bulletin No. 2022–33 141 August 15, 2022

that require manipulation of data within a
database or several databases, reprogram-
ming one or more databases, or analysis
of the data to produce the records, are not
readily reproducible.
SECTION 4. PROCEDURES
FOR REQUESTING SPECIAL
STATISTICAL STUDIES AND
COMPILATIONS PURSUANT TO §
6108(b)
.01 In general. Requests for special sta-
tistical studies or compilations (involving
either new projects or changes in recur-
ring projects) must be submitted in writ-
ing with specifications as complete and
definite as practical. Specifications that
are concise and mutually understood by
the requester and the IRS are essential for
a project’s successful completion. Spec-
ifications should include the source and
availability of data and content, manner
of presentation (for example, particular
medium or application) and timing of
results (for example, scheduling).
.02 Submitting requests. All requests
for special statistical studies or compila-
tions must be addressed to the Director,
SOI and emailed to SIS@IRS.GOV or
mailed to the following address:
Director, Statistics of Income Division
Internal Revenue Service
1111 Constitution Avenue, NW Room
K-4100
Washington, DC 20224
Attention: RAAS, Statistics of Income
The Director, SOI, will review all
requests for special statistical studies or
compilations and make a determination
whether to grant or deny the request for
such special statistical studies or compi-
lations based on the considerations stated
in section 5.01 of this revenue procedure.
If a significant amount of resources are
needed to accommodate a request, such
determination will be made in consulta-
tion with the responsible IRS offices.
.03 Consultation with SOI. If assistance
is needed, SOI’s Statistical Information
Services Office is available to help the
requester in detailing the specifications
of the request for a special study or com-
pilation. Consultations at initial stages,
that is, while planning by the requester is
underway, may facilitate the undertaking
of a special study or compilation. In some
instances, initial consultation may reveal
that an existing IRS product contains all
the data necessary to fulfill the request.
SOI’s Statistical Information Services
Office may be reached by email at SIS@
IRS.GOV, by phone at (202) 803-9285
(not a toll-free number), by fax at (202)
803-9393, or by mail at the address pro-
vided in section 4.02 of this revenue pro-
cedure. In addition, there is information
available on the IRS website at irs.gov/
statistics.
SECTION 5. AVAILABILITY OF
SPECIAL STATISTICAL STUDIES
AND COMPILATIONS
.01 The fulfillment of requests for spe-
cial statistical studies or compilations sub-
mitted pursuant to this revenue procedure
will be subject to several factors, including
staff availability and workload, the com-
plexity and/or magnitude of the request,
the impact on tax administration, software
capabilities, database configurations and
equipment functionalities, and disclosure
considerations. A request will be declined
if the IRS determines at the time of the
initial request that the special statistical
study or compilation could reveal return
information or other taxpayer identifying
information, the disclosure of which is
not authorized by law, and no reconfigu-
ration of the request can avoid disclosure
of return information or other non-disclos-
able data.
.02 If the configuration of an ongoing
special statistical study or compilation
may result in the disclosure of return
information, or if the identity of individ-
ual taxpayers can reasonably be inferred
by either direct or indirect means, the
IRS will inform the requester and offer to
discuss with the requester, to the extent
practicable, possible reconfigurations of
data to avoid the prohibited disclosure.
If the special statistical study or compi-
lation cannot be adequately reconfigured,
the requester will be so informed, and the
special statistical study or compilation
will not be completed; nor will any infor-
mation that has already been compiled be
released.
.03 In general, the IRS will consider
whether to grant or deny requests for spe-
cial statistical studies and compilations in
the order of receipt.
SECTION 6. DETERMINATION OF
FEES
.01 Fees will be charged for a special
statistical study or compilation that does
not primarily benefit the public. The IRS
will determine whether a statistical study
or compilation primarily benefits the pub-
lic. Fees will be determined in accordance
with prevailing Government standards,
but in no case will work be done before a
cost estimate is provided to the requester
and, if accepted, a reimbursable agree-
ment is entered into between IRS and the
requester.
.02 Consistent with § 6(a)(1) and (d)
(1) of OMB Circular A-25, fees are based
on the actual, full cost of providing the
product or service. “Full cost” includes all
direct and indirect costs to any part of the
government of providing the special sta-
tistical study or compilation. These costs
include but are not limited to:
(1) direct costs such as computer costs,
salaries, management and supervisory
costs;
(2) indirect personnel costs such
as fringe benefits, for example, medi-
cal insurance and retirement (generally
assessed at a percentage of direct salary
costs); and
(3) physical overhead, consulting, and
other indirect costs such as material and
supply costs and utilities.
.03 The IRS may charge fees for any
costs incurred during the processing of
an accepted request for special statistical
studies and compilations.
SECTION 7. EFFECT ON OTHER
REVENUE PROCEDURES
Rev. Proc. 2006-36, 2006-38 I.R.B.
498, is superseded.
SECTION 8. EFFECTIVE DATE
This revenue procedure is effective on
August 1, 2022.
SECTION 9. DRAFTING
INFORMATION
The principal author of this revenue
procedure is Robert Bley of the Office
of the Associate Chief Counsel (Proce-
dure & Administration). However, other
August 15, 2022 142 Bulletin No. 2022–33

Bulletin No. 2022–33 143 August 15, 2022
personnel from the IRS and the Treasury
Department participated in the develop-
ment of the revenue procedure. For fur-
ther information regarding this revenue
procedure contact Robert Bley at (202)
317-6834 (not a toll free number).

26 CFR 601.105: Examination of returns and claims
for refund, credit, or abatement; determination of
correct tax liability.
(Also Part 1, §§ 36B, 1.36B-2, 1.36B-3.)
Rev. Proc. 2022-34
SECTION 1. PURPOSE
This revenue procedure provides
indexing adjustments for certain provi-
sions under § 36B of the Internal Revenue
Code (Code). In particular, it updates the
applicable percentage table in § 36B(b)
(3)(A)(i) (Applicable Percentage Table)
for calendar year 2023.
1
This table is
used to calculate an individual’s premium
tax credit. The revenue procedure also
updates the required contribution per-
centage in § 36B(c)(2)(C)(i)(II) for plan
years beginning after calendar year 2022
(Section 36B Required Contribution Per-
centage). This percentage is used to deter-
mine whether an individual is eligible for
affordable employer-sponsored minimum
essential coverage under § 36B. This rev-
enue procedure uses the methodology
described in section 4 of Rev. Proc. 2014-
37, 2014-2 C.B. 363, to index the Applica-
ble Percentage Table and the Section 36B
Required Contribution Percentage for cal-
endar year 2023. The Applicable Percent-
age Table and the Section 36B Required
Contribution Percentage are indexed
based on the rates of premium growth rel-
ative to the rates of income growth. See §§
1.36B-2(c)(3)(v)(C) and 1.36B-3(g)(1) of
the Income Tax Regulations. The rates of
premium growth and the rates of income
growth are determined using the National
Health Expenditure Accounts (NHEA)
Projections published by the Centers for
Medicare and Medicaid Services Office
of the Actuary.
2
Rev. Proc. 2014-37, sec-
tions 3.01, 3.02. In addition, the additional
adjustment provided in § 36B(b)(3)(A)(ii)
(II) is not required for plan years begin-
ning in 2023 because the Department of
the Treasury and the Internal Revenue
Service have determined that the failsafe
exception described in § 36B(b)(3)(A)(ii)
(III) applies for plan years beginning in
calendar year 2023.
SECTION 2. ADJUSTED ITEMS
.01 Applicable Percentage Table for
2023. For taxable years beginning in cal-
endar year 2023, the Applicable Percent-
age Table for purposes of § 36B(b)(3)(A)
(i) and § 1.36B-3(g) of the Income Tax
Regulations is:
Household income percentage of Federal poverty line:Initial percentageFinal percentage
Less than 133%1.92%1.92%
At least 133% but less than 150%2.88%3.84%
At least 150% but less than 200%3.84%6.05%
At least 200% but less than 250%6.05%7.73%
At least 250% but less than 300%7.73%9.12%
At least 300% but not more than 400%9.12%9.12%
.02 Section 36B Required Contribu-
tion Percentage for 2023. For plan years
beginning in calendar year 2023, the Sec-
tion 36B Required Contribution Percent-
age for purposes of § 36B(c)(2)(C)(i)(II)
and § 1.36B-2(c)(3)(v)(C) is 9.12%.
SECTION 3. EFFECT ON OTHER
DOCUMENTS
Rev. Proc. 2014-37 is supplemented.
SECTION 4. EFFECTIVE DATE
This revenue procedure is effective for
taxable years and plan years beginning
after December 31, 2022.
SECTION 5. DRAFTING
INFORMATION
The principal author of this revenue
procedure is Bill Ruane of the Office of
Associate Chief Counsel (Income Tax
and Accounting). For further information
regarding this revenue procedure, contact
Mr. Ruane at (202) 317-4718 (not a toll-
free number).
1
The American Rescue Plan Act of 2021, Public Law 117-2, 135 Stat. 4, 182 (2021), added § 36B(b)(3)(A)(iii) to the Code to provide an Applicable Percentage Table that applies for taxable
years beginning in calendar years 2021 and 2022. Section 36B(b)(3)(A)(iii) also suspends indexing of the Applicable Percentage Table for the 2021 and 2022 taxable years.
2
The rate of premium growth and the rate of income growth for calendar year 2023 are calculated using the NHEA Projections, 2021-2030, available at: https://www.cms.gov/Research-Sta-
tistics-Data-and-Systems/Statistics-Trends-and-Reports/NationalHealthExpendData/NationalHealthAccountsProjected, which reflect the most recent projections, and the methodology used
to calculate the same rates of growth in the Premium Adjustment Percentage guidance for the 2023 benefit year published by the Center for Medicare and Medicaid Services on December
28, 2021, available at: https://www.cms.gov/files/document/2023-papi-parameters-guidance-v4-final-12-27-21-508.pdf.

August 15, 2022 144 Bulletin No. 2022–33
Part IV
Deletions From Cumulative
List of Organizations,
Contributions to Which are
Deductible Under Section
170 of the Code
Announcement 2022-16
Table of Contents
The Internal Revenue Service has
revoked its determination that the organi-
zations listed below qualify as organiza-
tions described in sections 501(c)(3) and
170(c)(2) of the Internal Revenue Code of
1986.
Generally, the IRS will not disallow
deductions for contributions made to a
listed organization on or before the date
of announcement in the Internal Revenue
Bulletin that an organization no longer
qualifies. However, the IRS is not pre-
cluded from disallowing a deduction for
any contributions made after an organiza-
tion ceases to qualify under section 170(c)
(2) if the organization has not timely filed
a suit for declaratory judgment under sec-
tion 7428 and if the contributor (1) had
knowledge of the revocation of the ruling
or determination letter, (2) was aware that
such revocation was imminent, or (3) was
in part responsible for or was aware of the
activities or omissions of the organization
that brought about this revocation.
If on the other hand a suit for declar-
atory judgment has been timely filed,
contributions from individuals and orga-
nizations described in section 170(c)(2)
that are otherwise allowable will con-
tinue to be deductible. Protection under
section 7428(c) would begin on August
15, 2022 and would end on the date the
court first determines the organization is
not described in section 170(c)(2) as more
particularly set for in section 7428(c)(1).
For individual contributors, the maximum
deduction protected is $1,000, with a hus-
band and wife treated as one contributor.
This benefit is not extended to any indi-
vidual, in whole or in part, for the acts or
omissions of the organization that were
the basis for revocation.
NAME OF ORGANIZATION
Effective Date of
RevocationLOCATION
Sasi, Inc.1/1/2017Lake Grove, NY
AMERICAN FRIENDS OF THE JONATHAN INSTITUTE3/1/2017New York, NY
United Lao Council for Peace Freedom and Reconstruction1/1/2017Sacramento, CA
Yale Club of Princeton, Inc.4/1/2017Princeton, NJ
Sherman Oaks Health System2/1/2017Los Angeles, CA
Missouri Athletic Club Foundation for the Arts9/1/2016Saint Louis, MO
CRYSTAL LAKE COUNTRY CLUB6/23/2021Crystal Lake, IL
Mercy Foundation Group, Inc.1/1/2015Tampa, FL
Community Link Foundation, Inc.1/1/2018Manchester, MI
Service Dogs by Warren Retrievers, Inc.1/1/2017Culpepper, VA
Creating A New Outlook, Inc.1/1/2018Milwaukee, WI
WEST COAST CHARITY FOR THE CHILDREN1/1/2017Grants Pass, OR
Cancer Support Services1/1/2014Nashville, TN
Maritime Pilots Institute1/1/2018Covington, LA
Sisterhood on the Move Inc.1/1/2017Mattapan, MA
Marilyn Jane Foundation 6/4/2014Lake Orion, MI
Batchu Foundation 2/6/2017Downers Grove, IL
Giles County Partnership for Excellence7/1/2016Glen Lyn, VA
High Rising Equine Rescue, Inc.1/1/2016Estell Manor, NJ
Miyb California1/1/2016Santa Maria CA
Save Our Children USA, Inc. 1/1/2017Saint Cloud, FL

Bulletin No. 2022–33 i August 15, 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
applied 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
being made clear because the language
has caused, or may cause, some confu-
sion. It is not used where a position in a
prior ruling 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 previously
published ruling in a new ruling that is
self contained. In this case, the previously
published ruling is first modified and then,
as modified, is superseded.
Supplemented is used in situations in
which a list, such as a list of the names of
countries, is published in a ruling and that
list is expanded by adding further names
in subsequent rulings. After the original
ruling has been supplemented several
times, a new ruling may be published that
includes the list in the original ruling and
the additions, and supersedes all prior rul-
ings in the series.
Suspended is used in rare situations
to show that the previous published rul-
ings will not be applied pending some
future action such as the issuance of new
or amended regulations, the outcome of
cases in litigation, or the outcome of a
Service study.
Abbreviations
The following abbreviations in current
use and formerly used will appear in
material published in the Bulletin.
A—Individual.
Acq.—Acquiescence.
B—Individual.
BE—Beneficiary.
BK—Bank.
B.T.A.—Board of Tax Appeals.
C—Individual.
C.B.—Cumulative Bulletin.
CFR—Code of Federal Regulations.
CI—City.
COOP—Cooperative.
Ct.D.
—Court Decision.
CY—County.
D—Decedent.
DC—Dummy Corporation.
DE—Donee.
Del. Order—Delegation Order.
DISC—Domestic International Sales Corporation.
DR—Donor.
E—Estate.
EE—Employee.
E.O.—Executive Order.
ER—Employer.
ERISA—Employee Retirement Income Security Act.
EX—Executor.
F—Fiduciary.
FC—Foreign Country.
FICA—Federal Insurance Contributions Act.
FISC—Foreign International Sales Company.
FPH—Foreign Personal Holding Company.
F.R.—Federal Register.
FUTA—Federal Unemployment Tax Act.
FX—Foreign corporation.
G.C.M.—Chief Counsel’s Memorandum.
GE—Grantee.
GP—General Partner.
GR—Grantor.
IC—Insurance Company.
I.R.B.—Internal Revenue Bulletin.
LE—Lessee.
LP—Limited Partner.
LR—Lessor.
M—Minor.
Nonacq.—Nonacquiescence.
O—Organization.
P—Parent Corporation.
PHC—Personal Holding Company.
PO—Possession of the U.S.
PR—Partner.
PRS—Partnership.
PTE—Prohibited Transaction Exemption.
Pub. L.—Public Law.
REIT—Real Estate Investment Trust.
Rev. Proc.—Revenue Procedure.
Rev. Rul.—Revenue Ruling.
S—Subsidiary.
S.P.R.—Statement of Procedural Rules.
Stat.—Statutes at Large.
T—Target Corporation.
T.C.—Tax Court.
T.D.—Treasury Decision.
TFE—Transferee.
TFR—Transferor.
T.I.R.—Technical Information Release.
TP—Taxpayer.
TR—Trust.
TT—Trustee.
U.S.C.—United States Code.
X—Corporation.
Y—Corporation.
Z—Corporation.

August 15, 2022 ii Bulletin No. 2022–33
Numerical Finding List
1
Bulletin 2022–33
Announcements:
2022-14, 2022-31 I.R.B. 136
2022-15, 2022-31 I.R.B. 136
2022-16, 2022-33 I.R.B. 144
Notices:
2022-29, 2022-28 I.R.B. 66
2022-30, 2022-28 I.R.B. 70
2022-31, 2022-29 I.R.B. 85
2022-32, 2022-32 I.R.B. 137
Proposed Regulations:
REG-130975-08, 2022-28 I.R.B. 71
REG 130675-17, 2022-30 I.R.B. 104
Revenue Procedures:
2022-25, 2022-27 I.R.B. 3
2022-28, 2022-27 I.R.B. 65
2022-26, 2022-29 I.R.B. 90
2022-32, 2022-30 I.R.B. 101
2022-30, 2022-31 I.R.B. 112
2022-29, 2022-33 I.R.B. 141
2022-34, 2022-33 I.R.B. 143
Revenue Rulings:
2022-12, 2022-27 I.R.B. 1
2022-13, 2022-30 I.R.B. 99
2022-14, 2022-31 I.R.B. 110
1
A cumulative list of all revenue rulings, revenue procedures, Treasury decisions, etc., published in Internal Revenue Bulletins 2021–27 through 2021–52 is in Internal Revenue Bulletin
2021–52, dated December 27, 2021.

Bulletin No. 2022–33 iii August 15, 2022
Finding List of Current Actions on
Previously Published Items
1
Bulletin 2022–33
1
A cumulative list of all revenue rulings, revenue procedures, Treasury decisions, etc., published in Internal Revenue Bulletins 2021–27 through 2021–52 is in Internal Revenue Bulletin
2021–52, dated December 27, 2021.

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