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Income Tax

Internal Revenue Bulletin 2018-40 · 2026-10-03 edition · updated 2026-10-04 · United States

REV. RUL. 2018–26, page 520. Fringe benefits aircraft valuation formula. For purposes of section 1.61–21(g) of the Income Tax Regulations, relating to the rule for valuing non-commercial flights on employerprovided aircraft, the Standard Industry Fare Level (SIFL) centsper-mile rates and terminal charge in effect for the second half of 2018 are set forth.

Finding Lists begin on page ii.

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▸Contents — Internal Revenue Bulletin 2018-40
Internal Revenue Bulletin 2018-40

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