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IRS GuideWireNovember 9, 2023

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Issue Number:    RP-2023-34

Inside This Issue


Revenue Procedure 2023-34 sets forth inflation-adjusted items for 2024 for various Code provisions as in effect on November 9, 2023.  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 2024 after November 9, 2023, taxpayers should consult additional guidance to determine whether these adjustments remain applicable for 2024.

Revenue Procedure 2023-34 will be in IRB: 2023-48, dated November 24, 2023.

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