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    • Applicable Federal Rates for September 2026 Released (Rev. Rul. 2026-17)
    • Chief Counsel Email Guidance Released (CCAE 202634012-202634014)
    • Code Sec. 1362: Entities Granted Relief for Inadvertent S Corporation Termination (LTR 202634002, 202634006, 202634010)
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    • Code Sec. 42: Extension Granted to File Amended Form 8609 (LTR 202634004)
    • Code Sec. 442: Entity Granted Relief for Late-Filed Form 1128 (LTR 202634003)
    • Code Sec. 482: Prospective Consent Granted to Change Elective Method (LTR 202634001)
    • Code Sec. 501: Organizations' Exempt Status Denied (LTR 202634015-202634020)
    • Code Sec. 7701: Entities Granted Extension to Make Entity Classification Elections (LTR 202634005, 202634009)
    • Code Sec. 965: Cash Amount to be Included to Determine AFCP and More (CCA 202634011)
    • Current Plan Liability Rates Set for August 2026 (Notice 2026-51)
    • Enhanced Oil Recovery Inflation Adjustment Factor Published (Notice 2026-46)
    • Fourth Quarter 2026 Interest Rates Remain Unchanged (Rev. Rul. 2026-15; IR 2026-98)
    • IRS Releases I.R.B. 2026-35
    • Proposed Regulations on Trump Account Employer Contributions Corrected (NPRM REG-101355-26)
    • Rates Used in Computing Special Use Value Issued (Rev. Rul. 2026-14)
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    Federal Tax Day - Current, I.7, IRS Releases I.R.B. 2026-35, (Aug 24, 2026)

    The IRS has released I.R.B. 2026-35, dated August 24, 2026. The new I.R.B. contains the following items:

    Announcement 2026-15, I.R.B. 2026-35, 214 (TAXDAY, 2026/08/06, I.2).

    Notice 2026-46, I.R.B. 2026-35, 182 (TAXDAY, 2026/08/24, I.3).

    Notice 2026-48, ...

    The IRS has released I.R.B. 2026-35, dated August 24, 2026. The new I.R.B. contains the following items:

    Announcement 2026-15, I.R.B. 2026-35, 214 (TAXDAY, 2026/08/06, I.2).

    Notice 2026-46, I.R.B. 2026-35, 182 (TAXDAY, 2026/08/24, I.3).

    Notice 2026-48, I.R.B. 2026-35, 185 (TAXDAY, 2026/08/12, I.2).

    Notice 2026-49, I.R.B. 2026-35, 199 (TAXDAY, 2026/08/13, I.1).

    Rev. Proc. 2026-30, I.R.B. 2026-35, 212 (TAXDAY, 2026/08/06, I.3).

    Rev. Rul. 2026-14, I.R.B. 2026-35, 181 (TAXDAY, 2026/08/24, I.1).

    I.R.B. 2026-35, Table of Contents, Synopses

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