This is the table of contents of Internal Revenue Bulletin IRB 2018-08. 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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This notice provides guidance relating to the excise tax on medical devices imposed by § 4191. Specifically, this notice provides temporary relief, for the first three calendar quarters of 2018, to medical device manufacturers, producers and importers from the failure to deposit penalties imposed by § 6656, where the taxpayer demonstrates good faith.
This document contains proposed regulations implementing section 1101 of the Bipartisan Budget Act of 2015, which was enacted into law on November 2, 2015. The Bipartisan Budget Act repeals the current rules governing partnership audits and replaces them with a new centralized partnership audit regime that, in general, determines, assesses and collects tax at the partnership level. These proposed regulations provide rules addressing how partnerships and their partners adjust tax attributes to take into account partnership adjustments under the centralized partnership audit regime.
This notice provides guidance relating to the excise tax on medical devices imposed by § 4191. Specifically, this notice provides temporary relief, for the first three calendar quarters of 2018, to medical device manufacturers, producers and importers from the failure to deposit penalties imposed by § 6656, where the taxpayer demonstrates good faith.
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