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PART II

SECTION 1. PURPOSE AND

Internal Revenue Bulletin 2018-1 · 2026-10-03 edition · updated 2026-10-04 · United States

NATURE OF CHANGES

.01 Purpose

This revenue procedure updates Rev. Proc. 2017–7, 2017–1 I.R.B. 269, by providing a current list of those areas of the Internal Revenue Code under the jurisdiction of the Associate Chief Counsel (International) relating to matters on which the Internal Revenue Service will not issue letter rulings or determination letters.

.02 Changes

A new section 4.01(26) has been added related to section 1059A. There are no other changes except renumbering to reflect the foregoing and updates to cross references and citations.

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▸Contents — Internal Revenue Bulletin 2018-1
Internal Revenue Bulletin 2018-1

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