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Income Tax

Internal Revenue Bulletin 2018-42 · 2026-10-03 edition · updated 2026-10-04 · United States

Notice 2018–76, page 599. This notice provides transitional guidance on the deductibility of expenses for certain business meals under § 274 of the Internal Revenue Code. Section 274 was amended by the Tax Cuts and Jobs Act, Pub. L. No. 115–97, § 13304, 131 Stat. 2054, 2123

Finding Lists begin on page ii.

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▸Contents — Internal Revenue Bulletin 2018-42
Internal Revenue Bulletin 2018-42

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