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Internal Revenue Bulletin

Internal Revenue Bulletin 2024-1

First-of-year IRS bulletin for calendar year 2024. Publishes the annual first-quarter Revenue Procedures under the jurisdiction of the Associate Chief Counsel offices and the Commissioner, Tax Exempt and Government Entities Division: Rev. Proc. 2024-1 through Rev. Proc. 2024-5 and Rev. Proc. 2024-7.

Citation: 2024-1 I.R.B.Jurisdiction: United StatesEffective: 2024-01-02
Bulletin Number
2024-1
Official Citation
2024-1 I.R.B.
Publication Date
2024-01-02
Publication Type
Weekly Internal Revenue Bulletin
Publisher
Internal Revenue Service
Jurisdiction
United States

About the Publication

About the Internal Revenue Bulletin

The Internal Revenue Bulletin (I.R.B.) is the authoritative instrument of the Commissioner of Internal Revenue for announcing official 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 issued weekly.

Each bulletin is a publication container. The authorities it publishes — Treasury Decisions, Revenue Rulings, Revenue Procedures, Notices, Announcements, and related regulatory items — remain the primary sources of law. Where an item is already maintained in the Society's corpus, this bulletin links to it; where it is not, this bulletin links to the official IRS publication so no citation is left as a dead reference.

Official IRS Introduction

Introduction

The Internal Revenue Bulletin is the authoritative instrument of the Commissioner of Internal Revenue for announcing official rulings and procedures of the Service and for publishing Treasury Decisions, Executive Orders, Tax Conventions, legislation, court decisions, and other items of general interest.

This first-of-year bulletin contains the annual revenue procedures for letter rulings, determination letters, technical advice, and no-rule areas issued by the Associate Chief Counsel offices, together with the user-fee schedules of the Employee Plans and Exempt Organizations offices.

Text

About This Issue

Codified text.

Bulletin No. 2024-1, published January 2, 2024, by the Internal Revenue Service — the annual first-quarter bulletin containing the letter-ruling and determination-letter procedures of the Associate Chief Counsel offices and the Employee Plans / Exempt Organizations user-fee schedules.

This bulletin is presented here as a publication container. Canonical source: https://www.irs.gov/irb/2024-01_IRB.

Highlights of This Issue

Codified text.

Administrative — Associate Chief Counsel (Domestic). Rev. Proc. 2024-1 (letter rulings, determination letters, and closing agreements); Rev. Proc. 2024-2 (technical advice memoranda and technical expedited advice memoranda); Rev. Proc. 2024-3 (revised list of areas on which the Service will not issue letter rulings or determination letters).

Employee Plans and Exempt Organizations. Rev. Proc. 2024-4 (procedures for employee-plans determination letters); Rev. Proc. 2024-5 (procedures for exempt-organization determination letters); Rev. Proc. 2024-7 (areas within the jurisdiction of the Associate Chief Counsel (International) on which the Service will not issue letter rulings).

Contents

Items published in this bulletin, in official publication order.

TypeCitationPartPagesStatus
Revenue ProcedureRev. Proc. 2024-1Part III — Administrative, Procedural, and Miscellaneous1Available
Revenue ProcedureRev. Proc. 2024-2Part III — Administrative, Procedural, and Miscellaneous119Available
Revenue ProcedureRev. Proc. 2024-3Part III — Administrative, Procedural, and Miscellaneous143Available
Revenue ProcedureRev. Proc. 2024-4— Employee Plans determination letters.Part III — Administrative, Procedural, and Miscellaneous160Official IRS Source
Revenue ProcedureRev. Proc. 2024-5— Exempt Organizations determination letters.Part III — Administrative, Procedural, and Miscellaneous262Official IRS Source
Revenue ProcedureRev. Proc. 2024-7— Associate Chief Counsel (International) no-rule areas.Part III — Administrative, Procedural, and Miscellaneous303Official IRS Source

Finding Lists

Numerical Finding List

Rev. Proc. 2024-1, 2024-1 I.R.B. 1; Rev. Proc. 2024-2, 2024-1 I.R.B. 119; Rev. Proc. 2024-3, 2024-1 I.R.B. 143; Rev. Proc. 2024-4, 2024-1 I.R.B. 160; Rev. Proc. 2024-5, 2024-1 I.R.B. 262; Rev. Proc. 2024-7, 2024-1 I.R.B. 303.

Finding List of Current Actions on Previously Published Items

Rev. Proc. 2024-1 supersedes Rev. Proc. 2023-1. Rev. Proc. 2024-2 supersedes Rev. Proc. 2023-2. Rev. Proc. 2024-3 supersedes Rev. Proc. 2023-3. Rev. Proc. 2024-4 supersedes Rev. Proc. 2023-4. Rev. Proc. 2024-5 supersedes Rev. Proc. 2023-5. Rev. Proc. 2024-7 supersedes Rev. Proc. 2023-7.

Authorities in this Bulletin

Computed from the contents table.

Revenue Procedures
6
Total Authorities
6

Corpus Coverage

✔ Available in the Society's corpus · ○ Official IRS Source · ◻ Planned

Official IRS Publication

Internal Revenue Bulletin 2024-1

Revision history

  • 2024-01-02 — Bulletin 2024-1 published by the Internal Revenue Service.

Related Publications

Editorial articles from Real Law Society Press that discuss this authority.

Canonical source: https://www.irs.gov/irb/2024-01_IRB
Established · MMXXVRead Law. Not Lore.Vol. I — Folio I