SECTION 9. DRAFTING
Internal Revenue Bulletin 2018-28 · 2026-10-03 edition · updated 2026-10-04 · United States
INFORMATION
The principal author of this notice is Jennifer C. Bernardini of the Office of Associate Chief Counsel (Passthroughs & Special Industries). For further informa
tion regarding this notice contact Ms. Bernardini on (202) 317-6853 (not a toll-free number).
26 CFR 601.204: Changes in accounting periods and in methods of accounting.(Also Part 1, § 263A; § 1.263A–4)
Rev. Proc. 2018–35
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