SECTION 1. PURPOSE
Internal Revenue Bulletin 2018-9 · 2026-10-03 edition · updated 2026-10-04 · United States
This revenue procedure modifies Rev. Proc. 2017–60, 2017–50 I.R.B. 559, to extend the time for individuals to pay to repair damage to their personal residences resulting from deteriorating concrete foundations caused by the presence of the mineral pyrrhotite.
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