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Revenue Procedures are official written statements of the IRS. ing to the Internal Revenue Manual, "a revenue procedure (Rev. Proc.) is issued to assist taxpayers in complying with procedural issues that deal with tax return preparation and compliance".

Revenue Procedures deal with the internal practice and procedures of the IRS in the administration of the tax laws. They are official statements of procedures relating to sections of the Internal Revenue Code, related statutes, tax treaties, and regulations.

A revenue procedure is an official statement of a procedure published in the Bulletin that either affects the rights or duties of taxpayers or other members of the public under the Internal Revenue Code and related statutes, treaties, and regulations or, although not necessarily affecting the rights and duties of the ...

Rev. Proc. 2023-4, this Bulletin (relating to pension, profit-sharing, stock bonus, annuity, and employee stock ownership plans)), private foundation status, and other determinations related to tax-exempt organizations. These procedures also apply to revocation or modification of determination letters.

South Carolina Revenue Ruling #08-2, “Tax Rate Reduction on Active Trade or Business Income from a Pass Through Business” provides guidance to persons eligible for the reduced tax rate under Code Section 12-6-545(A) through (F).

To provide guidance to the general public and to employees concerning the application of laws administered by the Department that are not adequately covered by statute, case law, or regulation.

2000–40 to take into account the provisions of IRC Section, which was enacted as part of the Pension Protection Act of 2006. This revenue procedure provides automatic approval for certain changes in funding method used for single-employer defined benefit plans for calculations described under Section 430.