Issue Number: N-2023-63
Inside This Issue
Notice 2023-63 provides interim guidance intended to clarify the application of § 174 of the Internal Revenue Code, as amended by Public Law 115-97, 131 Stat. 2054 (Dec. 22, 2017), commonly referred to as the Tax Cuts and Jobs Act (TCJA). The Treasury Department and the IRS anticipate that forthcoming proposed regulations will provide rules that are consistent with the guidance provided in this notice.
Notice 2023-63 will be in IRB: 2023-39, dated 09/25/2023.
Thank you for subscribing to IRS GuideWire, an IRS e-mail service. If you are a Tax Professional and have a specific concern about your tax situation, call the IRS Practitioner Priority Service 1-866-860-4259.
This message was distributed automatically from the IRS GuideWire mailing list. Please Do Not Reply To This Message.
|This email was sent to email@example.com by: Internal Revenue Service (IRS) · Internal Revenue Service · 1111 Constitution Ave. N.W. · Washington DC 20535|