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Introduction

SECTION 21. DRAFTING

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

INFORMATION

The principal author of this revenue procedure is Andrew Keaton in Branch 6, of the Office of Associate Chief Counsel (Procedure & Administration). For further information regarding section 1031 likekind exchange postponements under section

Bulletin No. 2018–50 1017 December 10, 2018

eligibility parameters for public infrastructure projects for purposes of the private activity bond financing proposals described in the “Legislative Outline for Rebuilding Infrastructure in America,” which the White House released publicly and transmitted to Congress on February 12, 2018. See https:// www.whitehouse.gov/wp-content/uploads/ 2018/02/INFRASTRUCTURE-211.pdf (last visited Oct. 17, 2018).

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