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Introduction

SECTION 1. PURPOSE

Internal Revenue Bulletin 2018-50 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure provides the procedures by which a taxpayer may obtain the automatic consent of the Commissioner of Internal Revenue (Commis

209RA Lists also may include changes in qualification requirements that were first effective in a prior year that were not included on a prior RA List under certain circumstances, such as changes in qualification requirements that were issued or enacted after the prior year’s RA List was prepared.

210The remedial amendment period and plan amendment deadline for discretionary changes to the terms of a plan are governed by sections 5.05(2), 5.06(2), and 8.02 of Rev. Proc. 2016-37, and are not affected by the inclusion of a change in qualification requirements on an RA List.

Bulletin No. 2018–50 985 December 10, 2018

sioner) to change to certain methods of accounting provided in §§ 1.263A–1, -2, and -3 of the Income Tax Regulations for costs allocable to certain property produced or acquired for resale by the taxpayer. This revenue procedure modifies Rev. Proc. 2018–31, 2018–22 I.R.B. 637.

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▸Contents — Internal Revenue Bulletin 2018-50
Internal Revenue Bulletin 2018-50

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