Notice 2022-19 TABLE 2
Internal Revenue Bulletin 2022-18 · 2026-10-03 edition · updated 2026-10-04 · United States
INFLATION ADJUSTMENT FACTORS AND
PHASE-OUT AMOUNTS
Calendar Inflation Adjustment Phase-out Year Factor Amount 1991 1.0000 0 1992 1.0363 0 1993 1.0708 0 1994 1.0992 0 1995 1.1160 0 1996 1.1485 0 1997 1.1720 0 1998 1.1999 0 1999 1.2030 0 2000 1.2087 0 2001 1.2353 0 2002 1.2633 0 2003 1.2785 0 2004 1.2952 0 2005 1.3266 0 2006 1.3743 100 percent 2007 1.4222 100 percent 2008 1.4666 100 percent 2009 1.5003 100 percent 2010 1.5203 100 percent 2011 1.5326 100 percent 2012 1.5686 100 percent 2013 1.5968 100 percent 2014 1.5974 100 percent 2015 1.6245 100 percent
Bulletin No. 2022–18 1051 May 2, 2022
2016 1.6464 0 2017 1.6713 0
2018 2019 2020 2021
2018 1.7008 1.069 percent 2019 1.7334 100 percent 2020 1.7640 100 percent 2021 1.7849 0
2022 1.8607 100 percent
1.7008 1.7334 1.7640 1.7849
DRAFTING INFORMATION
The principal author of this notice is John M. Deininger of the Office of Associate Chief Counsel (Passthroughs and Special Industries). For further information regarding this notice, contact Mr. Deininger at (202) 317-6853 (not a tollfree number).
26 CFR 1.181-2: Election to deduct production costs. (Also Part I, §§ 168, 181, 446; 1.181, 1.446-1)
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