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Introduction

SECTION 5. EFFECTIVE DATE

Internal Revenue Bulletin 2018-28 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure is effective for a taxable year in which a taxpayer pays or incurs replanting costs that are not subject to § 263A pursuant to § 263A(d)(2)(C) and that are paid or incurred after December 22, 2017, and on or before December 22, 2027.

DRAFTING INFORMATION

The principal author of this revenue procedure is Natasha Mulleneaux of the Office of Associate Chief Counsel (Income Tax and Accounting). For further information regarding this revenue procedure, contact Ms. Mulleneaux at (202) 317-7007 (not a toll-free number).

Bulletin No. 2018–28 205 July 9, 2018

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▸Contents — Internal Revenue Bulletin 2018-28
Internal Revenue Bulletin 2018-28

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