bulletin Internal Revenue›Rev. Proc. 2000-18
SECTION 5. EFFECTIVE DATE
Internal Revenue Bulletin 2000-9 · 2026-10-03 edition · updated 2026-10-04 · United States
This revenue procedure applies to automobiles (other than leased automobiles) that are first placed in service during calendar year 2000, to leased automobiles that are first leased during calendar year 2000, and to employer-provided automobiles first made available to employees for personal use in calendar year 2000.
DRAFTING INFORMATION
The principal author of this revenue procedure is Bernard P. Harvey of the Office of the Assistant Chief Counsel (Passthroughs and Special Industries). For further information regarding the depreciation limitations and lessee inclusion amounts in this revenue procedure, contact Mr. Harvey at (202) 622-3110; for further information regarding the maximum automobile value for applying the vehicle
cents-per-mile valuation rule, contact Ms. Lynne Camillo of the Office of the Associate Chief Counsel (Employee Benefits and Exempt Organizations) at (202) 622-6040 (not toll-free calls).
Weighted Average Interest Rate Update
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