Killer Tax Brief

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.

Week 13, 2026 Rev. Proc. 2026-15 — IRS establishes procedures for electronic furnishing of payee statements related to digital asset sales by brokers.

Week 10, 2026 Announcement 2026-6 — IRS announces no substantive guidance items were published in Internal Revenue Bulletin 2026-10 dated March 2, 2026.