Administrative

Notice 2018–43, page 590. The Department of the Treasury and the Internal Revenue Service invite public comment on recommendations for items that should be included on the 2018–2019 Priority Guidance Plan.

Rev. Proc. 2018–28, page 592. This procedure provides issuers of qualified mortgage bonds (QMBs) and qualified mortgage certificates (MCCs) with average area purchase price safe harbors for statistical areas in the United States and with a nationwide average purchase price for residences in the United States for purposes of QMB rules under section 143 of the Code and the MCC rules under section 25.