SECTION 6. DRAFTING

INFORMATION

The principal author of this revenue procedure is Susie K. Bird of the Office of Associate Chief Counsel (Income Tax & Accounting). For further information regarding this revenue procedure contact

Internal Revenue Service Attn: CC:PA:LPD:PR (Notice 2018–17) Room 5203 P.O. Box 7604 Ben Franklin Station Washington, D.C. 20044

or hand delivered Monday through Friday between the hours of 8 a.m. and 4 p.m. to:

Courier’s Desk Internal Revenue Service Attn: CC:PA:LPD:PR (Notice 2018–17) 1111 Constitution Avenue, N.W. Washington, D.C. 20224

Alternatively, persons may submit comments electronically via e-mail to the following address:

Notice.Comments@irscounsel.treas.gov . Persons should include “Notice 2018– 17” in the subject line. All comments submitted by the public will be available for public inspection and copying in their entirety.

VII. DRAFTING INFORMATION

The principal author of this notice is James W. Rider of the Office of Associate Chief Counsel (Passthroughs & Special Industries). For further information regarding this notice contact Mr. Rider at (202) 317-4137 (not a toll-free number).

26 CFR 601.105: Examination of returns and claims for refund, credit or abatement; determination of correct tax liability.

(Also Part 1, §§ 165; 1.165–7(a)(2); 1.165–7(b).)

Rev. Proc. 2018–14