This is the table of contents of Internal Revenue Bulletin IRB 2017-45. 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.
These synopses are intended only as aids to the reader in identifying the subject matter covered. They may not be relied upon as authoritative interpretations.
Federal rates; adjusted federal rates; adjusted federal long-term rate and the long-term exempt rate. For purposes of sections 382, 1274, 1288, and other sections of the Code, tables set forth the rates for November 2017.
This notice invites public power providers (as defined in § 54C(d)(2) of the Internal Revenue Code (Code)) to submit applications for an allocation of the available authority (volume cap) to issue new clean renewable energy bonds under § 54C of the Code to finance qualified renewable energy facilities (as defined in § 54C(d)(1) of the Code).
This procedure provides the 2018 cost-of-living adjustments to certain items due to inflation as required by various provisions of the Code and Service guidance.
This notice provides rules claimants must follow to submit a claim for refund pursuant to the temporary relief provided in section 3.02 of Notice 2017–30, 2017–21 I.R.B. 1248. A claimant may submit a refund claim for the § 4081(a)(1) tax imposed on undyed diesel fuel and kerosene for fuel that is 1) removed from a Milwaukee terminal; 2) entered into a Green Bay terminal within 24 hours; and 3) subsequently dyed and removed from the Green Bay terminal.
This procedure provides the 2018 cost-of-living adjustments to certain items due to inflation as required by various provisions of the Code and Service guidance.
Section 415 of the Internal Revenue Code (the Code) provides for dollar limitations on benefits and contributions under qualified retirement plans. Section 415(d) requires that the Secretary of the Treasury annually adjust these limits for cost of living increases. Other limitations applicable to deferred compensation plans are also affected by these adjustments under § 415. Under § 415(d), the adjustments are to be made under adjustment procedures similar to those used to adjust benefit amounts under § 215(i)(2)(A) of the Social Security Act.
This procedure provides the 2018 cost-of-living adjustments to certain items due to inflation as required by various provisions of the Code and Service guidance.
This notice provides rules claimants must follow to submit a claim for refund pursuant to the temporary relief provided in section 3.02 of Notice 2017–30, 2017–21 I.R.B. 1248. A claimant may submit a refund claim for the § 4081(a)(1) tax imposed on undyed diesel fuel and kerosene for fuel that is 1) removed from a Milwaukee terminal; 2) entered into a Green Bay terminal within 24 hours; and 3) subsequently dyed and removed from the Green Bay terminal.
This procedure provides the 2018 cost-of-living adjustments to certain items due to inflation as required by various provisions of the Code and Service guidance.
This procedure provides the 2018 cost-of-living adjustments to certain items due to inflation as required by various provisions of the Code and Service guidance.
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