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Part IV. Applicable Federal Interest Rates.

SECTION 4. EFFECT ON OTHER

Internal Revenue Bulletin 2018-20 · 2026-10-03 edition · updated 2026-10-04 · United States

DOCUMENTS

This revenue procedure modifies and supersedes the second sentence of section 4 of Rev. Proc. 2018–18, which for calendar year 2018 addresses the annual limitation on deductions under section 223(b)(2)(B) for an individual with family coverage under an HDHP.

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▸Contents — Internal Revenue Bulletin 2018-20
Internal Revenue Bulletin 2018-20

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