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Introduction

SECTION 1. PURPOSE

Internal Revenue Bulletin 2018-49 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure sets forth inflation-adjusted items for 2019 for various provisions of the Internal Revenue Code of 1986 (Code) as amended as of November 15, 2018. To the extent amendments to the Code are enacted for 2019 after November 15, 2018, taxpayers should consult additional guidance to determine whether these adjustments remain applicable for 2019.

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▸Contents — Internal Revenue Bulletin 2018-49

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