SECTION 7. DRAFTING
Internal Revenue Bulletin 2011-12 · 2026-10-03 edition · updated 2026-10-04 · United States
INFORMATION
The principal author of this revenue procedure is Bernard P. Harvey of the Office of Associate Chief Counsel (Income Tax & Accounting). For further information regarding this revenue procedure, contact Mr. Harvey at (202) 622–4930 (not a toll-free call).
(3) Modification to lease inclusion amounts for 2010 . The lease inclusion amounts in Tables 3 and 4 of Rev. Proc. 2010–18 are modified by striking the first four lines of the inclusion amounts in each table. Consequently, Table 3 of Rev. Proc. 2010–18 applies to passenger automobiles (other than trucks and vans) that are first leased by the taxpayer in calendar year 2010 with a fair market value over $18,500, and Table 4 of Rev. Proc. 2010–18 applies to trucks and vans that are first leased by the taxpayer in calendar year 2010 with a fair market value over $19,000.
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