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IRS Eliminates 83 Pieces of Obsolete Guidance

Taxes | July 10, 2025

IRS Eliminates 83 Pieces of Obsolete Guidance

The IRS has nixed 83 pieces of older guidance considered obsolete as part of the Trump administration's push to reduce regulations that are considered burdensome, outdated, expensive, or unnecessary. 

Jason Bramwell

The IRS has nixed 83 pieces of older guidance considered obsolete as part of the Trump administration’s push to reduce regulations that are considered burdensome, outdated, expensive, or unnecessary. 

The 83 guidance documents “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 IRS said in Notice 2025-36, which was released on July 3.

In April, the IRS eliminated nine pieces of old guidance previously published in the Internal Revenue Bulletin that were deemed obsolete.

The Treasury Department and the IRS anticipate revoking or obsoleting additional similar guidance documents in the near future, Notice 2025-36 said.

The 83 pieces of guidance that were eliminated are:

  1. Notice 2025-3, Transitional Relief Under Sections 3403, 3406, 6721, 6722, 6651, and 6656 with Respect to the Reporting of Information and Backup Withholding on Digital Assets Under Section 6045 for Digital Asset Brokers Providing Trading Front-End Services, 2025-4 I.R.B. 488
  2. Notice 2016-75, Section 45R – 2016 Guidance with Respect to the Tax Credit for Employee Health Insurance Expenses of Certain Small Employers, 2016-51 I.R.B. 832
  3. Notice 2016-20, Qualified Zone Academy Bond Allocations for 2015 and 2016, 2016-9 I.R.B. 362
  4. Notice 2015-11, Qualified Zone Academy Bond Allocations for 2014, 2015-8 I.R.B. 618
  5. Notice 2015-8, Section 45R – 2015 Guidance with Respect to the Tax Credit for Employee Health Insurance Expenses of Certain Small Employers, 2015-6 I.R.B. 589
  6. Notice 2014-6, Section 45R – Transition Relief with Respect to the Tax Credit for Employee Health Insurance Expenses of Certain Small Employers, 2014-2 I.R.B. 279
  7. Notice 2013-48, Application of Wash Sale Rules to Money Market Fund Shares, 2013-31 I.R.B. 120
  8. Notice 2013-3, Qualified Zone Academy Bond Allocations for 2012 and 2013, 2013-7 I.R.B. 484
  9. Notice 2012-21, Extension of Time to File an Estate Tax Return Solely to Elect Portability of a Deceased Spousal Unused Exclusion Amount, 2012-10 I.R.B. 450
  10. Notice 2011-88, Postponement of Backup Withholding Requirement for Payment Card and Third Party Network Payments Made Under Section 6050W, 2011-46 I.R.B. 748
  11. Notice 2011-82, Guidance on Electing Portability of Deceased Spousal Unused Exclusion Amount, 2011-42 I.R.B. 516
  12. Notice 2011-76, Due Dates for Filing Form 706, Form 706-NA, or Form 8939, Extension of Time to Pay Estate Tax, and Penalty Relief for Recipients of Property Acquired from Decedents Who Died in 2010, 2011-40 I.R.B. 479
  13. Notice 2011-73, Request for Comments on Health Coverage Affordability Safe Harbor for Employers (Section 4980H), 2011-40 I.R.B. 474
  14. Notice 2010-11, Extension of Temporary Suspension of AHYDO Rules, 2010-4 I.R.B. 326
  15. Notice 2008-94, Guidance on §§ 162(m)(5) and 280G(e) of the Internal Revenue Code, 2008-44 I.R.B. 1070
  16. Notice 2008-83, Application of Section 382(h) to Banks, 2008-42 I.R.B. 905
  17. Notice 2005-89, Temporary Relief for Certain REITs and Taxable REIT Subsidiaries that Provide Accommodations to Persons Affected by Hurricanes Katrina and Rita, 2005-49 I.R.B. 1077
  18. Notice 2005-38, Section 965—Limitations on Dividends Received Deduction and Other Guidance, 2005-22 I.R.B. 1100
  19. Notice 2005-10, Domestic Reinvestment Plans and Other Guidance Under Section 965, 2005-6 I.R.B. 474
  20. Notice 2003-8, Information Reporting for Securities Futures Contracts, 2003-4 I.R.B. 310
  21. Notice 2000-62, Returns Relating to Payments of Qualified Tuition and Related Expenses, and to Payments of Interest on Education Loans, 2000-51 I.R.B. 587
  22. Notice 96-12, Mark to Market for Securities Dealers: The Dealer-Customer Relationship, 1996-10 I.R.B. 29
  23. Notice 88-7, Application of Section 382(l)(5)(D) to Certain Transactions in Which the Federal Savings and Loan Insurance Corporation Establishes a Federal Mutual Domestic Building and Loan Association, 1988-4 I.R.B. 20
  24. Rev. Proc. 2019-34, 2019-35 I.R.B. 669
  25. Rev. Proc. 2011-19, Qualified Zone Academy Bond Allocations for 2011, 2011-6 I.R.B. 465
  26. Rev. Proc. 2004-27, 2004-17 I.R.B. 831
  27. Rev. Proc. 2001-34, Qualified Fuel Under Section 29(c)(1)(C), 2001-22 I.R.B. 1293
  28. Rev. Proc. 83-79, 1983-43 I.R.B. 45
  29. Rev. Proc. 80-49, 1980-45 I.R.B. 29
  30. Rev. Proc. 77-27, 1977-2 C.B. 537
  31. Rev. Rul. 2003-34, Special Estimated Tax Payments, 2003-17 I.R.B. 813
  32. Rev. Rul. 94-48, Section 29 Credit; Production Attributable to Net Profits Interest, 1994-29 I.R.B. 5
  33. Rev. Rul. 93-54, Section 29 Credit; Recompletions, 1993-27 I.R.B. 4
  34. Rev. Rul. 93-46, Section 29 Credit; Royalty Owners, 1993-25 I.R.B. 6
  35. Rev. Rul. 90-70, Credit for Producing Fuel from a Nonconventional Fuel Source, 1990-35 I.R.B. 4
  36. Rev. Rul. 86-127, Credit for Producing Fuel from a Nonconventional Source, 1986-44 I.R.B. 4
  37. Rev. Rul. 86-100, Credit for Producing Fuel from a Nonconventional Source, 1986-35 I.R.B. 4
  38. Rev. Rul. 86-2, Credit for Producing Oil from a Nonconventional Source, 1986-2 I.R.B. 4
  39. Rev. Rul. 85-77, Nonconventional Fuel Source Credit; Price-Support Payments, 1985-24 I.R.B. 4
  40. Rev. Rul. 82-62, Valuation; Special Use Value; Retroactive Election, 1982-15 I.R.B. 12
  41. Rev. Rul. 82-35, Farms; Special Use Value; Liens, 1982-10 I.R.B. 13
  42. Rev. Rul. 82-10, Bond Premium Amortization; Yield Method, 1982-2 I.R.B. 6
  43. Rev. Rul. 81-146, Valuation; Special Use and Eligible Joint Interest Elections, 1981-20 I.R.B. 5
  44. Rev. Rul. 79-235, Collapsible Corporations; Holding Period; Property Acquired by Exchange, 1979-2 C.B. 135
  45. Rev. Rul. 79-226, Collapsible Corporations; Sale of Property Constructed Within 3 Years of Liquidation, 1979-2 C.B. 134
  46. Rev. Rul. 78-136, Sale of Residence; Replacement Period; Armed Forces; Divorced Spouse, 1978-1 C.B. 259
  47. Rev. Rul. 77-306, Collapsible Corporations; “Construction” or “Production” from Lease, 1977-2 C.B. 103
  48. Rev. Rul. 76-414, Capital Gains; Alternative Tax; Sale of Patent by Corporate Taxpayer, 1976-2 C.B. 248
  49. Rev. Rul. 76-243, Allocation of Income; Advance Charter Hire Payment, 1976-1. C.B. 134
  50. Rev. Rul. 75-424, Real Estate Investment Trust; Mortgages on Microwave Transmission Property, 1975-2 C.B. 269
  51. Rev. Rul. 75-238, 1975-1 C.B. 257
  52. Rev. Rul. 74-250, Residence Replaced by Two Residences; Husband and Wife Separated, 1974-1 C.B. 202
  53. Rev. Rul. 74-231, Maximum Tax on Earned Income; Partnership, 1974-1 C.B. 240
  54. Rev. Rul. 73-500, Collapsible Corporation; Sale of “Substantially All of the Properties”, 1973-2 C.B. 113
  55. Rev. Rul. 73-378, Collapsible Corporation; Reorganization; Exchange and Sale of Stock, 1973-2 C.B. 113
  56. Rev. Rul. 72-422, 1972-2 C.B. 211
  57. Rev. Rul. 72-48, 1972-1 C.B. 102
  58. Rev. Rul. 72-24, 1972-1 C.B. 102
  59. Rev. Rul. 71-353, 1971-2 C.B. 243
  60. Rev. Rul. 71-286, 1971-2 C.B. 263
  61. Rev. Rul. 70-397, 1970-2 C.B. 80
  62. Rev. Rul. 70-93, 1970-1 C.B. 71
  63. Rev. Rul. 69-378, 1969-2 C.B. 49
  64. Rev. Rul. 69-94, 1969-1 C.B. 189
  65. Rev. Rul. 69-33, 1969-1 C.B. 100
  66. Rev. Rul. 69-32, 1969-1 C.B. 100
  67. Rev. Rul. 68-476, 1968-2 C.B. 139
  68. Rev. Rul. 68-472, 1968-2 C.B. 138
  69. Rev. Rul. 64-125, 1964-1 C.B. 131
  70. Rev. Rul. 63-30, 1963-1 C.B. 50
  71. Rev. Rul. 62-3, 1962-1 C.B. 92
  72. Rev. Rul. 59-109, 1959-1 C.B. 168
  73. Rev. Rul. 56-396, 1956-2 C.B. 298
  74. Rev. Rul. 56-247, 1956-1 C.B. 383
  75. Rev. Rul. 56-6, 1956-1 C.B. 660
  76. Rev. Rul. 55-71, 1955-1 C.B. 110
  77. Rev. Rul. 54-444, 1954-2 C.B. 300
  78. Announcement 2004-42, Credit for Producing Fuel from a Nonconventional Source, 2004-17 I.R.B. 840
  79. Announcement 2003-70, Section 29 – Test Procedures and Significant Chemical Change, 2003-46 I.R.B. 1090
  80. Announcement 2003-46, 2003-30 I.R.B. 222
  81. Announcement 91-58, New Form 706-QDT for Reporting and Paying Estate Tax with Respect to Qualified Domestic Trust; Due Date is September 16, 1991, 1991-15 I.R.B. 39
  82. Announcement 90-31, Credit for Producing Fuel from a Nonconventional Source – Oil Produced from Tar Sands, 1990-10 I.R.B. 28
  83. Announcement 78-170, based on News Release IR-2049 dated October 31, 1978

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