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Introduction

SECTION 6. 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 Natasha Mulleneaux of the Office of Associate Chief Counsel (Income Tax & Accounting). For further information regarding this revenue procedure, contact Ms. Mulleneaux at (202)

317-7003 (not a toll-free number).

26 CFR 301.7508–1: Time for performing certain acts postponed by reason of service in a combat zone or a federally-declared disaster. (Also: Part I, §§ 7508, 7508A; §§ 301.7508–1, 301.7508A–1.)

Rev. Proc. 2018–58

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