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Introduction

SECTION 2. TREATMENT OF

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

MARKET DISCOUNT UNDER SECTION 451(b)

For an accrual method taxpayer, income is includible in gross income when all the events have occurred which fix the right to receive such income and the

Bulletin No. 2018–42 609 October 15, 2018

.03 Payment of user fees for Form 8802 may be made by check, money order, or electronic payment. The specific instructions for making payments are included in the instructions to Form 8802.

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

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