In this bulletin, the IRS obsoletes 83 guidance documents, updates clean energy credit amounts under Sections 45U, 45V, and 45Z, and withdraws proposed Sec. 382(h) regulations.
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The Internal Revenue Bulletin (IRB) is the authoritative instrument for announcing official rulings and procedures of the IRS and for publishing Treasury Decisions, Executive Orders, Tax Conventions, legislation, court decisions, and other items of general interest.
ADMINISTRATIVE
Notice 2025-36, page 192.
This document announces a second notice obsoleting IRB guidance documents. In Notice 2025-22, 2025-19 I.R.B. 1427, nine IRB guidance documents were obsoleted. This notice will obsolete 83 pieces of guidance, which were identified for obsolescence by the Associate Offices.
Rev. Proc. 2025-22, page 200.
This procedure provides specifications for the private printing of red-ink substitutes for the 2025 revisions of certain information returns. This procedure will be reproduced as the next revision of Publication 1179. Revenue Procedure 2024-29 is superseded.
INCOME TAX
Notice 2025-37, page 198.
This notice publishes the 2025 calendar-year inflation adjustment factor for the section 45U zero-emission nuclear power production credit, as well as the inflation adjustment factors and corresponding applicable amounts for the section 45V clean hydrogen production credit and the section 45Z clean fuel production credit. The inflation adjustment factors (applicable to sections 45U, 45V, and 45Z) and the applicable amounts (in the case of sections 45V and 45Z) are used to determine the amount of the credit allowable under sections 45U, 45V, and 45Z.
REG-125710-18, page 263.
This document withdraws proposed regulations under section 382(h) relating to built-in gain or loss.