The U.S. IRS has issued Internal Revenue Bulletin 2026-01, dated 29 December 2025, which contains five Revenue Procedures (Rev Procs) for 2026 that primarily concern the issuance of letter rulings, determination letters, information letters, technical advice, etc. The five Rev Procs are summarized as follows:

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ADMINISTRATIVE

Rev. Proc. 2026-1, page 1.

This revenue procedure contains r…

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