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IRS Gets Rid of 71 Pieces of Old Tax Guidance

IRS | October 5, 2026

IRS Gets Rid of 71 Pieces of Old Tax Guidance

The IRS is obsoleting a total of 71 revenue rulings, revenue procedures, notices, and announcements previously published in the Internal Revenue Bulletin as part of the Trump administration’s push to reduce regulations.

Jason Bramwell

The IRS is obsoleting a total of 71 revenue rulings, revenue procedures, notices, and announcements
previously published in the Internal Revenue Bulletin as part of the Trump administration’s push to reduce regulations that are considered burdensome, outdated, expensive, or unnecessary.

During the first weeks of his presidency in late January 2025, President Donald Trump issued Executive Order 14192, Unleashing Prosperity Through Deregulation, the purpose of which includes reducing the economic burden caused by regulation. The executive order directs agencies to, among other requirements, identify 10 existing regulations to be repealed for each regulation publicly proposed for notice and comment or otherwise promulgated.

Then on Feb. 19, 2025, Trump issued Executive Order 14219, Ensuring Lawful Governance and Implementing the President’s “Department of Government Efficiency” Deregulatory Initiative. Among the requirements includes eliminating “overbearing and burdensome” regulations and other guidance documents, and “[e]nding Federal overreach.”

Last year the IRS got rid of 83 pieces of older guidance in accordance with the two executive orders.

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Notice 2026-58, issued Sept. 29, obsoletes 71 guidance documents that “no longer provide useful information, and clarifying their status as obsolete will streamline administration of the tax laws; reduce the volume of guidance that taxpayers and their advisors need to review for compliance with the tax laws; and increase clarity of the tax law.”

The Treasury Department and the IRS say they anticipate revoking or obsoleting additional similar guidance documents in the near future.

The 71 pieces of guidance that were eliminated are:

  1. Notice 2024-85, Revised Timeline Regarding Implementation of Amended Section 6050W(e), 2024-51 I.R.B. 1349.
  2. Notice 2023-74, Revised Timeline Regarding Implementation of Amended Section 6050W(e), 2023-51 I.R.B. 1484.
  3. Notice 2023-10, Revised Timeline Regarding Implementation of Amended Section 6050W(e), 2023-3 I.R.B. 403.
  4. Notice 2010-17, Qualified School Construction Bond Allocations for 2010, 2010-14 I.R.B. 519.
  5. Notice 2008-70, Qualified Forestry Conservation Bonds, 2008-36 I.R.B. 575.
  6. Notice 2007-56, Change of Address for Submission of CREBs Applications, 2007-27 I.R.B. 15.
  7. Announcement 2010-54, Applications from Cooperative Electrical Companies for Authority to Issue New Clean Renewable Energy Bonds Now Being Accepted by the IRS, 2010-38 I.R.B. 386.
  8. Rev. Rul. 78-125, Interest on Installment Payment of Tax, 1978-1 C.B. 292.
  9. Rev. Proc. 81-27, 1981-27 I.R.B. 20.
  10. Rev. Rul. 90-85, Passive Losses and Tax Shelter Registration, 1990-42 I.R.B. 5.
  11. Rev. Rul. 82-174, Windfall Profit Tax; Deduction; Accrual Method of Accounting, 1982-42 I.R.B. 6.
  12. Rev. Rul. 81-99, Windfall Profit Tax; When Deductible, 1981-13 I.R.B. 32.
  13. Rev. Rul. 75-112, Ratable Inclusion of Interest; Church Bonds, 1975-1 C.B. 274.
  14. Rev. Rul. 56-60, 1956-1 C.B. 443.
  15. Rev. Rul. 55-333, 1955-1 C.B. 449.
  16. Rev. Rul. 54-106, 1954-1 C.B. 28.
  17. Notice 2010-51, Information Reporting Under the Amendments to Section 6041 for Payments to Corporations and Payments of Gross Proceeds and With Respect to Property, 2010-29 I.R.B. 83.
  18. Notice 98-57, D.C. Enterprise Zone/Census Tracts, 1998-47 I.R.B. 9.
  19. Notice 96-8, Cash Balance Pension Plans, 1996-6 I.R.B. 23.
  20. Notice 93-7, Changes in Withholding on Gambling Winnings, 1993-3 I.R.B. 14.
  21. Rev. Proc. 98-47, Business Expense; Environmental Remediation Costs; Election, 1998-37 I.R.B. 8.
  22. Rev. Rul. 2000-4, Business Expenses, Capital Expenditures; ISO 9000 Costs, 2000-4 I.R.B. 331.
  23. Rev. Rul. 98-25, Business Expenses; Storage Tanks, 1998-19 I.R.B. 4.
  24. Rev. Rul. 94-12, Incidental Repairs as Business Expenses, 1994-8 I.R.B. 5.
  25. Rev. Rul. 89-23, Inventories; Package Design Costs, 1989-10 I.R.B. 4.
  26. Rev. Rul. 88-77, Partnerships; Basis; Liabilities, 1988-38 I.R.B. 8.
  27. Rev. Rul. 88-57, Capital Expenditures; Rehabilitation of Railroad Cars, 1988-28 I.R.B. 4.
  28. Rev. Rul. 70-248, 1970-1 C.B. 172.
  29. Rev. Rul. 69-615, 1969-2 C.B. 26.
  30. Rev. Rul. 69-330, 1969-1 C.B. 51.
  31. Rev. Rul. 68-607, 1968-2 C.B. 115.
  32. Rev. Rul. 56-290, 1956-1 C.B. 445.
  33. Rev. Rul. 57-78, 1957-1 C.B. 300.
  34. Rev. Rul. 55-334, 1955-1 C.B. 449.
  35. Rev. Rul. 54-135, 1954-1 C.B. 205.
  36. Rev. Rul. 2003-6, Employee Stock Ownership Plans; Delayed Effective Date; Abuse, 2003-3 I.R.B. 286.
  37. Rev. Proc. 2019-30, 2019-33 I.R.B. 638.
  38. Rev. Proc. 2009-43, Revocation of Elections by Multiemployer Defined Benefit Pension Plans to Freeze Funded Status Under Section 204 of WRERA, 2009-40 I.R.B. 460.
  39. Rev. Proc. 2008-47, 2008-31 I.R.B. 272.
  40. Notice 2013-56, Transitional Penalty Relief and Schedule for Notices of Incorrect Name/TIN Combinations for Information Returns Relating to Payment Card and Third Party Network Transactions, 2013-39 I.R.B. 262.
  41. Notice 2012-34, Basis Reporting by Securities Brokers and Basis Determination for Debt Instruments and Options, 2012-21 I.R.B. 937.
  42. Notice 2012-11, Transitional Relief for Section 6045B Issuer Returns and Statements for 2011 Organizational Actions, 2012-5 I.R.B. 346.
  43. Notice 2011-89, Transitional Penalty Relief for Information Reporting Relating to Payment Card and Third Party Network Transactions, 2011-46 I.R.B. 748.
  44. Notice 2011-18, Postponing Filing Date for Section 6045B Issuer Return, 2011-11 I.R.B. 549.
  45. Notice 2009-42, Extension of Date for Multiemployer Plans to Elect Relief Under Sections 204 and 205 of WRERA, 2009-20 I.R.B. 1011.
  46. Notice 2009-31, Election and Notice Procedures for Multiemployer Plans Under Sections 204 and 205 of WRERA, 2009-16 I.R.B. 856.
  47. Notice 2007-76, Qualified Transportation Fringes, 2007-40 I.R.B. 735.
  48. Notice 2002-33, Suspension of Requirement to File Form 8390 (Information Return for Determination of Life Insurance Company Earnings Rate Under Section 809), 2002-21 I.R.B. 989.
  49. Notice 97-65, Income Tax Return Preparer Penalties—1997 Federal Income Tax Returns Due Diligence Requirements for Earned Income Credit (EIC), 1997-51 I.R.B. 14.
  50. Notice 89-36, Election to Treat Certain Pre-1987 Investment Interest as a Passive Activity Deduction, 1989-13 I.R.B. 6.
  51. Notice 88-48, Penalty for Failure by Income Tax Return Preparer to Sign Return, 1988-16 I.R.B. 28.
  52. Notice 2009-79, Modifications of Commercial Mortgage Loans Held by an Investment Trust, 2009-40 I.R.B. 454.
  53. Notice 2009-19, Information Reporting of Payments Made in Settlement of Payment Card and Third Party Network Transactions, 2009-10 I.R.B. 660.
  54. Notice 2008-2, Timing, Character, Source and Other Issues Respecting Prepaid Forward Contracts and Similar Arrangements, 2008-2 I.R.B. 252.
  55. Notice 2006-34, Taxation of Cross Licensing Arrangements, 2006-14 I.R.B. 705.
  56. Notice 2004-6, Request for Comments Concerning the Application of Sections 162 and 263 to Tangible Property, 2004-3 I.R.B. 308.
  57. Notice 96-7, Requests for Comments on Further Capitalization Guidance,1996-6 I.R.B. 22.
  58. Announcement 98-77, 1998-34 I.R.B. 30.
  59. Rev. Proc. 2014-18, Simplified Method for Certain Taxpayers to Obtain an Extension of Time, 2014-7 I.R.B. 513.
  60. Rev. Proc. 86-48, 1986-52 I.R.B. 20.
  61. Notice 2001-79, Rent Holidays for Qualified Airplane Leases, 2001-50 I.R.B. 576.
  62. Announcement 90-39, Due Date for Reporting and Paying Estate Tax Extended for Qualified Domestic Trusts, 1990-12 I.R.B. 26.
  63. Rev. Proc. 2004-68, 2004-50 I.R.B. 969.
  64. Rev. Proc. 2004-67, 2004-50 I.R.B. 967.
  65. Notice 2017-8, Transaction of Interest – Section 831(b) Micro-captive Transactions, 2017-3 I.R.B. 423.
  66. Announcement 2006-50, Announcement that Identifies Specified Covered Services Eligible for Services Cost Method Under Section 482 Regulations, 2006-34 I.R.B. 321.
  67. Announcement 99-1, Modification of Rev. Proc. 65-17, 1999-2 I.R.B. 41.
  68. Rev. Proc. 59-31, 1959-2 C.B. 949.
  69. Notice 2009-36, Payments Made to a REMIC Pursuant to the Home Affordable Modification Program, 2009-17 I.R.B. 883.
  70. Rev. Proc. 2009-23, 2009-17 I.R.B. 884.
  71. Notice 2001-7, Reporting of Gross Proceeds Payments to Attorneys, 2001-4 I.R.B. 374.

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Tags: executive order, IRS, tax regulations, Taxes, Treasury Department, Trump administration

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