This is the table of contents of Internal Revenue Bulletin IRB 2018-44. 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.
Pub. 1167, General Rules and Specifications for Substitute Forms and Schedules, provides guidelines and general requirements for the development, printing, and approval of substitute tax forms.
This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for October 2018 used under § 417(e)(3)(D), the 24-month average segment rates applicable for October 2018, and the 30-year Treasury rates, as reflected by the application of § 430(h)(2)(C)(iv).
These proposed regulations propose to remove section 1.451-5 of the Income Tax Regulations (26 CFR part 1), and its cross-references, relating to the treatment of advance payments for goods and long-term contracts under section 451 of the Internal Revenue Code. The regulations would affect accrual method taxpayers who receive advance payments for goods, including those for inventoriable goods.
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