ADMINISTRATIVE

Internal Revenue Bulletin 2017-6 · 2026-10-03 edition · updated 2026-10-04 · United States

Rev. Proc. 2017–22, page 863. This procedure clarifies Rev. Proc. 2010–46, 2010–49 I.R.B. 814, which provides a safe harbor under section 118(a) of the Code for certain amounts received by corporate taxpayers under certain Department of Transportation programs. Rev. Proc. 2010–46 is clarified.

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▸Contents — Internal Revenue Bulletin 2017-6

Internal Revenue Bulletin 2017-6

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