Killer Tax Brief

AI-Generated Practitioner Briefs of IRS Tax Guidance & Tax Court Opinions

📋 Revenue Procedures

2 briefs

Week 20, 2026 Rev. Proc. 2026-14

Establishes procedures for state and territory CEOs to nominate census tracts as qualified opportunity zones effective January 1, 2027, under the amended opportunity zone program.

opportunity zones qualified opportunity fund rural areas low-income communities income tax
Week 13, 2026 Rev. Proc. 2026-15

IRS establishes procedures for electronic furnishing of payee statements related to digital asset sales by brokers.

digital assets cryptocurrency brokers payroll withholding