This notice sets forth the updated mortality improvement rates and static mortality tables that are used for purposes of determining minimum funding requirements under § 430(h)(3) for 2019 and minimum present value under § 417(e)(3) for distributions with annuity starting dates that occur during stability periods beginning in the 2019 calendar year.

This notice provides the optional 2018 standard mileage rates for taxpayers to use in computing the deductible costs of operating an automobile for business, charitable, medical, or moving expense purposes. This notice also provides the amount taxpayers must use in calculating reductions to basis for depreciation taken under the business standard mileage rate, and the maximum standard automobile cost that may be used in computing the allowance under a fixed and variable rate (FAVR) plan.

This revenue procedure provides safe harbor methods that individual taxpayers may use in determining the amount of their casualty and theft losses for their personal-use residential real property and personal belongings. This revenue procedure provides additional safe harbor methods that may be used in the case of casualty and theft losses occurring as a result of any Federally declared disaster.

In addition to the safe harbor methods available in Rev. Proc. 2018–08, this revenue procedure provides a cost index safe harbor method that individual taxpayers may use in determining the amount of their casualty losses for their personal-use residential real property occurring as a result of the 2017 hurricanes.

Federal rates; adjusted federal rates; adjusted federal long-term rate and the long-term exempt rate. For purposes of sections 382, 642, 1274, 1288, and other sections of the Code, tables set forth the rates for January 2018. Table 6, however, contains the deemed rate for transfers to new pooled income funds during 2018.

This revenue ruling clarifies that a package of films licensed to customers in the normal course of business may be an item under Treas. Reg. § 1.199–3(d)(1)(i) for determining the domestic production activities deduction under IRC § 199.

This notice clarifies the Services' position that mixtures of gasoline and butane are not alternative fuel mixtures and thus do not qualify for the alternative fuel mixture credit under § 6426(e).