Issue Number: RP-2022-38

Revenue Procedure 2022-38 sets forth inflation-adjusted items for 2023 for various Code provisions as in effect on October 18, 2022.  The inflation adjusted items for the Code sections set forth in section 3 of this revenue procedure are generally determined by reference to § 1(f) of the Code.  To the extent amendments to the Code are enacted for 2023 after October 18, 2022, taxpayers should consult additional guidance to determine whether these adjustments remain applicable for 2023.

 

Revenue Procedure 2022-38 sets will be in IRB: 2022-45, dated November 7, 2022.