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Internal Revenue Bulletin:  2017-19 

May 8, 2017 

INCOME TAX


Rev. Rul. 2017–11Rev. Rul. 2017–11

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.

Rev. Proc. 2017–33Rev. Proc. 2017–33

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).


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