This is the table of contents of Internal Revenue Bulletin IRB 2017-19. Click on an entry to view the entry. Items shown under "Highlights of This Issue" open summaries of each IRB-referenced document only. Scroll to Parts I, II, etc. to view the full text versions of each IRB-referenced document. Use the "Keyword Search" option of TouchTax to search the full text of all Internal Revenue Bulletins, including this IRB.
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Federal rates; adjusted federal rates; adjusted federal long-term rate and the long-term exempt rate. For purposes of sections 382, 642, 1274, 1288, 7872, and other sections of the Code, tables set forth the rates for May 2017.
This revenue procedure provides guidance under the Protecting Americans for Tax Hikes Act of 2015 (PATH Act) regarding amendments to (i) expensing section 179 property, (ii) the additional first year depreciation deduction under section 168(k), and (iii) the qualified Indian reservation property depreciation provision under section 168(j).
This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for April 2017 used under § 417(e)(3)(D), the 24-month average segment rates applicable for April 2017, and the 30-year Treasury rates. These rates reflect the application of § 430(h)(2)(C)(iv), which was added by the Moving Ahead for Progress in the 21st Century Act, Public Law 112–141 (MAP-21) and amended by section 2003 of the Highway and Transportation Funding Act of 2014 (HATFA).
Notice inviting public comment on recommendations for the 2017–2018 Priority Guidance Plan.
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