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IRS Issues Notice No. 2024-48 Entitled 'Annual Statistical Area Category Update, Coal Closure Category Update'
June 22, 2024
WASHINGTON, June 22 -- The U.S. Department of the Treasury's Internal Revenue Service issued the following notice (No. 2024-48) in Internal Revenue Bulletin (No. 2024-26, dated June 24, 2024):

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SECTION 1. PURPOSE

This notice publishes lists of information that taxpayers may use to determine whether they meet certain requirements under the Statistical Area Category or the Coal Closure Category as described in sections 3.03 and 3.04 of Notice 2023-2 . . .

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