Rev. Proc. 2026-21: IRS Brings Back Issue Rulings

Rev. Proc. 2026-21 lets taxpayers request IRS rulings on significant issues in corporate reorgs and spinoffs. What Houston M&A and energy deal teams should know.

TAX LITIGATIONIRS AUDIT DEFENSETAXTAX RESOLUTIONIRA APPEALS AND PROTESTSIRS LEVY & SEIZURE RESOLUTION