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Internal Revenue Service

IRS publishes proposed and final tax regulations, revenue rulings, and procedure changes affecting corporate compliance and individual filers.

total docs
4
M4+ material
1
distinct topics
15

§ 01 Materiality distribution

M5
0 · 0%
M4
1 · 25%
M3
1 · 25%
M2
2 · 50%
M1
0 · 0%

Each document is scored 1-5 for compliance impact. M4 = significant obligation change. M5 = major rule, withdrawal, or enforcement shift. M1-M2 are noise (typos, scheduling, references) — filtered out of most feeds by default.

§ 03 Recent material actions

  • M3 Internal Revenue Service

    Estate Tax Closing Letter User Fee Update

    Treasury and the IRS propose to amend regulations governing the user fee charged to authorized persons who request an estate tax closing letter. The proposal would increase the fee for obtaining the optional IRS closing letter, affecting estates, fiduciaries, and tax practitioners who use that document to confirm completion of IRS estate tax review.

  • M4 Internal Revenue Service

    Credit for Renewable Electricity Production and Publication of Inflation Adjustment Factor and Reference Price for Calendar Year 2026

    Treasury and the IRS publish the calendar year 2026 inflation adjustment factor and reference price used to calculate the renewable electricity production tax credit under Internal Revenue Code section 45. The notice determines the applicable credit amounts and whether any phaseout applies for eligible renewable electricity sold during 2026.

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