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Introduction

SECTION 7. DRAFTING

Internal Revenue Bulletin 2018-9 · 2026-10-03 edition · updated 2026-10-04 · United States

INFORMATION

The principal author of this revenue procedure is Erika Reigle of the Office of Associate Chief Counsel (Income Tax and Accounting). For further information regarding this revenue procedure contact Erika Reigle at (202) 317-7006 (not a toll-free number). For further information regarding the Information Resource, contact the CDFI Fund Help Desk at (202) 653–0421 (not a toll-free number).

26 CFR 601.204: Changes in accounting periods and in methods of accounting. (Also: Part I, §§ 442, 898, 965; 1.442–1)

Rev. Proc. 2018–17

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▸Contents — Internal Revenue Bulletin 2018-9

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