Highlights of This Issue INCOME TAX Preface The IRS Mission Introduction Part I. Rulings and Decisions Under the Internal Revenue Code of 1986 Rev. Rul. 201723 Rev. Rul. 201724 Definition of Terms and Abbreviations Definition of Terms Abbreviations Numerical Finding List Numerical Finding List Effect of Current Actions on Previously Published Items Finding List of Current Actions on Previously Published Items INTERNAL REVENUE BULLETIN We Welcome Comments About the Internal Revenue Bulletin Internal Revenue Bulletin: 2017-49 December 4, 2017 Highlights of This Issue 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. INCOME TAX Rev. Rul. 2017–23 Rev. Rul. 2017–23 Section 995(f) of the Internal Revenue Code requires the IRS to annually publish a “base period T-bill rate” with which a shareholder of an interest charge domestic international sales corporation (IC-DISC) calculates the interest due on their IC-DISC-related deferred tax liability for the year. Revenue Ruling 2017–23 sets forth the base period T-bill rate as determined by the Office of Debt Management within the Treasury Department for the period ending September 30, 2017, and provides a table of factors compounded daily for taxpayers with short or alternative taxable years. Rev. Rul. 2017–24 Rev. Rul. 2017–24 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 December 2017. Table 6, however, contains the 2018 interest rate for purposes of sections 846 and 807. Preface The IRS Mission Provide America’s taxpayers top-quality service by helping them understand and meet their tax responsibilities and enforce the law with integrity and fairness to all. Introduction The Internal Revenue Bulletin is the authoritative instrument of the Commissioner of Internal Revenue for announcing official rulings and procedures of the Internal Revenue Service and for publishing Treasury Decisions, Executive Orders, Tax Conventions, legislation, court decisions, and other items of general interest. It is published weekly. It is the policy of the Service to publish in the Bulletin all substantive rulings necessary to promote a uniform application of the tax laws, including all rulings that supersede, revoke, modify, or amend any of those previously published in the Bulletin. All published rulings apply retroactively unless otherwise indicated. Procedures relating solely to matters of internal management are not published; however, statements of internal practices and procedures that affect the rights and duties of taxpayers are published. Revenue rulings represent the conclusions of the Service on the application of the law to the pivotal facts stated in the revenue ruling. In those based on positions taken in rulings to taxpayers or technical advice to Service field offices, identifying details and information of a confidential nature are deleted to prevent unwarranted invasions of privacy and to comply with statutory requirements. Rulings and procedures reported in the Bulletin do not have the force and effect of Treasury Department Regulations, but they may be used as precedents. Unpublished rulings will not be relied on, used, or cited as precedents by Service personnel in the disposition of other cases. In applying published rulings and procedures, the effect of subsequent legislation, regulations, court decisions, rulings, and procedures must be considered, and Service personnel and others concerned are cautioned against reaching the same conclusions in other cases unless the facts and circumstances are substantially the same. The Bulletin is divided into four parts as follows: Part I.—1986 Code. This part includes rulings and decisions based on provisions of the Internal Revenue Code of 1986. Part II.—Treaties and Tax Legislation. This part is divided into two subparts as follows: Subpart A, Tax Conventions and Other Related Items, and Subpart B, Legislation and Related Committee Reports. Part III.—Administrative, Procedural, and Miscellaneous. To the extent practicable, pertinent cross references to these subjects are contained in the other Parts and Subparts. Also included in this part are Bank Secrecy Act Administrative Rulings. Bank Secrecy Act Administrative Rulings are issued by the Department of the Treasury’s Office of the Assistant Secretary (Enforcement). Part IV.—Items of General Interest. This part includes notices of proposed rulemakings, disbarment and suspension lists, and announcements. The last Bulletin for each month includes a cumulative index for the matters published during the preceding months. These monthly indexes are cumulated on a semiannual basis, and are published in the last Bulletin of each semiannual period. Part I. Rulings and Decisions Under the Internal Revenue Code of 1986 Rev. Rul. 2017–23 Section 995(f)(1) of the Internal Revenue Code provides that a shareholder of a domestic international sales corporation (“DISC”) shall pay interest each taxable year in an amount equal to the product of the “shareholder’s DISC-related deferred tax liability” for the year (as defined in section 995(f)(2)) and the “base period T-bill rate.” Under section 995(f)(4), the base period T-bill rate is the annual rate of interest determined by the Secretary to be equivalent to the average of the 1-year constant maturity Treasury yields, as published by the Board of Governors of the Federal Reserve System, for the 1-year period ending on September 30 of the calendar year ending with (or the most recent calendar year ending before) the close of the taxable year of the shareholder. The base period T-bill rate for the period ending September 30, 2017, is 1.01 percent. Pursuant to section 6622 of the Internal Revenue Code, interest must be compounded daily. The table below provides factors for compounding the 2017 base period T-bill rate daily for any number of days in the shareholder’s taxable year (including for a 52–53 week accounting period). To compute the amount of the interest charge for the shareholder’s taxable year, multiply the amount of the shareholder’s DISC-related deferred tax liability for that year by the base period T-bill rate factor corresponding to the number of days in the shareholder’s taxable year for which the interest charge is being computed. Generally, one would use the factor for 365 days. One would use a different factor only if the shareholder’s taxable year for which the interest charge is being determined is a short taxable year, if the shareholder uses a 52–53 week taxable year, or if the shareholder’s taxable year is a leap year. For the base period T-bill rates for periods ending in prior years, see Rev. Rul. 2017–01, 2017–03 IRB 377; Rev. Rul. 2015–26, 2015–49 IRB 696; Rev. Rul. 2014–33, 2014–52 IRB 957; Rev. Rul. 2013–24, 2013–49 IRB 594; and Rev. Rul. 2012–22, 2012–48 IRB 565. DRAFTING INFORMATION The principal author of this revenue ruling is L. Ulysses Chatman of the Office of Associate Chief Counsel (International). For further information regarding the revenue ruling, contact Mr. Chatman at (202) 317-6939 (not a toll-free number). ANNUAL RATE, COMPOUNDED DAILY 1.01 PERCENT DAYS FACTOR 1 0.000027671 2 0.000055343 3 0.000083016 4 0.000110690 5 0.000138364 6 0.000166039 7 0.000193715 8 0.000221391 9 0.000249069 10 0.000276747 11 0.000304426 12 0.000332105 13 0.000359786 14 0.000387467 15 0.000415149 16 0.000442832 17 0.000470515 18 0.000498199 19 0.000525884 20 0.000553570 21 0.000581257 22 0.000608944 23 0.000636632 24 0.000664321 25 0.000692011 26 0.000719701 27 0.000747392 28 0.000775084 29 0.000802777 30 0.000830470 31 0.000858164 32 0.000885859 33 0.000913555 34 0.000941252 35 0.000968949 36 0.000996647 37 0.001024346 38 0.001052045 39 0.001079746 40 0.001107447 41 0.001135149 42 0.001162851 43 0.001190555 44 0.001218259 45 0.001245964 46 0.001273670 47 0.001301376 48 0.001329083 49 0.001356791 50 0.001384500 51 0.001412210 52 0.001439920 53 0.001467631 54 0.001495343 55 0.001523055 56 0.001550769 57 0.001578483 58 0.001606198 59 0.001633914 60 0.001661630 61 0.001689347 62 0.001717065 63 0.001744784 64 0.001772503 65 0.001800224 66 0.001827945 67 0.001855667 68 0.001883389 69 0.001911113 70 0.001938837 71 0.001966562 72 0.001994287 73 0.002022014 74 0.002049741 75 0.002077469 76 0.002105197 77 0.002132927 78 0.002160657 79 0.002188388 80 0.002216120 81 0.002243853 82 0.002271586 83 0.002299320 84 0.002327055 85 0.002354790 86 0.002382527 87 0.002410264 88 0.002438002 89 0.002465741 90 0.002493480 91 0.002521220 92 0.002548961 93 0.002576703 94 0.002604446 95 0.002632189 96 0.002659933 97 0.002687678 98 0.002715423 99 0.002743170 100 0.002770917 101 0.002798665 102 0.002826413 103 0.002854163 104 0.002881913 105 0.002909664 106 0.002937416 107 0.002965168 108 0.002992922 109 0.003020676 110 0.003048431 111 0.003076186 112 0.003103942 113 0.003131700 114 0.003159458 115 0.003187216 116 0.003214976 117 0.003242736 118 0.003270497 119 0.003298258 120 0.003326021 121 0.003353784 122 0.003381548 123 0.003409313 124 0.003437079 125 0.003464845 126 0.003492612 127 0.003520380 128 0.003548149 129 0.003575918 130 0.003603688 131 0.003631459 132 0.003659231 133 0.003687003 134 0.003714777 135 0.003742551 136 0.003770325 137 0.003798101 138 0.003825877 139 0.003853654 140 0.003881432 141 0.003909211 142 0.003936990 143 0.003964771 144 0.003992551 145 0.004020333 146 0.004048116 147 0.004075899 148 0.004103683 149 0.004131468 150 0.004159253 151 0.004187040 152 0.004214827 153 0.004242615 154 0.004270403 155 0.004298193 156 0.004325983 157 0.004353774 158 0.004381565 159 0.004409358 160 0.004437151 161 0.004464945 162 0.004492740 163 0.004520535 164 0.004548332 165 0.004576129 166 0.004603927 167 0.004631725 168 0.004659525 169 0.004687325 170 0.004715126 171 0.004742928 172 0.004770730 173 0.004798533 174 0.004826337 175 0.004854142 176 0.004881948 177 0.004909754 178 0.004937561 179 0.004965369 180 0.004993178 181 0.005020987 182 0.005048797 183 0.005076608 184 0.005104420 185 0.005132232 186 0.005160046 187 0.005187860 188 0.005215674 189 0.005243490 190 0.005271306 191 0.005299123 192 0.005326941 193 0.005354760 194 0.005382579 195 0.005410399 196 0.005438220 197 0.005466042 198 0.005493865 199 0.005521688 200 0.005549512 201 0.005577337 202 0.005605162 203 0.005632989 204 0.005660816 205 0.005688643 206 0.005716472 207 0.005744302 208 0.005772132 209 0.005799963 210 0.005827794 211 0.005855627 212 0.005883460 213 0.005911294 214 0.005939129 215 0.005966965 216 0.005994801 217 0.006022638 218 0.006050476 219 0.006078315 220 0.006106154 221 0.006133994 222 0.006161835 223 0.006189677 224 0.006217519 225 0.006245363 226 0.006273207 227 0.006301052 228 0.006328897 229 0.006356744 230 0.006384591 231 0.006412439 232 0.006440287 233 0.006468137 234 0.006495987 235 0.006523838 236 0.006551690 237 0.006579542 238 0.006607395 239 0.006635250 240 0.006663104 241 0.006690960 242 0.006718816 243 0.006746674 244 0.006774531 245 0.006802390 246 0.006830250 247 0.006858110 248 0.006885971 249 0.006913833 250 0.006941695 251 0.006969558 252 0.006997423 253 0.007025287 254 0.007053153 255 0.007081019 256 0.007108887 257 0.007136755 258 0.007164623 259 0.007192493 260 0.007220363 261 0.007248234 262 0.007276106 263 0.007303978 264 0.007331852 265 0.007359726 266 0.007387601 267 0.007415476 268 0.007443353 269 0.007471230 270 0.007499108 271 0.007526987 272 0.007554866 273 0.007582747 274 0.007610628 275 0.007638509 276 0.007666392 277 0.007694275 278 0.007722160 279 0.007750044 280 0.007777930 281 0.007805817 282 0.007833704 283 0.007861592 284 0.007889481 285 0.007917370 286 0.007945260 287 0.007973152 288 0.008001043 289 0.008028936 290 0.008056829 291 0.008084724 292 0.008112619 293 0.008140514 294 0.008168411 295 0.008196308 296 0.008224206 297 0.008252105 298 0.008280004 299 0.008307905 300 0.008335806 301 0.008363708 302 0.008391611 303 0.008419514 304 0.008447418 305 0.008475323 306 0.008503229 307 0.008531135 308 0.008559043 309 0.008586951 310 0.008614860 311 0.008642769 312 0.008670680 313 0.008698591 314 0.008726503 315 0.008754415 316 0.008782329 317 0.008810243 318 0.008838158 319 0.008866074 320 0.008893991 321 0.008921908 322 0.008949826 323 0.008977745 324 0.009005665 325 0.009033585 326 0.009061506 327 0.009089428 328 0.009117351 329 0.009145274 330 0.009173199 331 0.009201124 332 0.009229050 333 0.009256976 334 0.009284904 335 0.009312832 336 0.009340761 337 0.009368690 338 0.009396621 339 0.009424552 340 0.009452484 341 0.009480417 342 0.009508351 343 0.009536285 344 0.009564220 345 0.009592156 346 0.009620093 347 0.009648030 348 0.009675968 349 0.009703907 350 0.009731847 351 0.009759787 352 0.009787729 353 0.009815671 354 0.009843614 355 0.009871557 356 0.009899502 357 0.009927447 358 0.009955393 359 0.009983339 360 0.010011287 361 0.010039235 362 0.010067184 363 0.010095134 364 0.010123085 365 0.010151036 366 0.010178988 367 0.010206941 368 0.010234895 369 0.010262849 370 0.010290804 371 0.010318760 Rev. Rul. 2017–24 This revenue ruling provides various prescribed rates for federal income tax purposes for December 2017 (the current month). Table 1 contains the short-term, mid-term, and long-term applicable federal rates (AFR) for the current month for purposes of section 1274(d) of the Internal Revenue Code. Table 2 contains the short-term, mid-term, and long-term adjusted applicable federal rates (adjusted AFR) for the current month for purposes of section 1288(b). Table 3 sets forth the adjusted federal long-term rate and the long-term tax-exempt rate described in section 382(f). Table 4 contains the appropriate percentages for determining the low-income housing credit described in section 42(b)(1) for buildings placed in service during the current month. However, under section 42(b)(2), the applicable percentage for non-federally subsidized new buildings placed in service after July 30, 2008, shall not be less than 9%. Table 5 contains the federal rate for determining the present value of an annuity, an interest for life or for a term of years, or a remainder or a reversionary interest for purposes of section 7520. Finally, Table 6 contains the 2018 interest rate for purposes of sections 846 and 807. REV. RUL. 2017–24 TABLE 1 Applicable Federal Rates (AFR) for December 2017 Period for Compounding Annual Semiannual Quarterly Monthly Short-term AFR 1.52% 1.51% 1.51% 1.51% 110% AFR 1.67% 1.66% 1.66% 1.65% 120% AFR 1.82% 1.81% 1.81% 1.80% 130% AFR 1.97% 1.96% 1.96% 1.95% Mid-term AFR 2.11% 2.10% 2.09% 2.09% 110% AFR 2.32% 2.31% 2.30% 2.30% 120% AFR 2.54% 2.52% 2.51% 2.51% 130% AFR 2.75% 2.73% 2.72% 2.71% 150% AFR 3.17% 3.15% 3.14% 3.13% 175% AFR 3.71% 3.68% 3.66% 3.65% Long-term AFR 2.64% 2.62% 2.61% 2.61% 110% AFR 2.90% 2.88% 2.87% 2.86% 120% AFR 3.16% 3.14% 3.13% 3.12% 130% AFR 3.44% 3.41% 3.40% 3.39% REV. RUL. 2017–24 TABLE 2 Adjusted AFR for December 2017 Period for Compounding Annual Semiannual Quarterly Monthly Short-term adjusted AFR 1.12% 1.12% 1.12% 1.12% Mid-term adjusted AFR 1.57% 1.56% 1.56% 1.55% Long-term adjusted AFR 1.96% 1.95% 1.95% 1.94% REV. RUL. 2017–24 TABLE 3 Rates Under Section 382 for December 2017 Adjusted federal long-term rate for the current month 1.96% Long-term tax-exempt rate for ownership changes during the current month (the highest of the adjusted federal long-term rates for the current month and the prior two months.) 1.96% >REV. RUL. 2017–24 TABLE 4 Appropriate Percentages Under Section 42(b)(1) for December 2017 Note: Under section 42(b)(2), the applicable percentage for non-federally subsidized new buildings placed in service after July 30, 2008, shall not be less than 9%. Appropriate percentage for the 70% present value low-income housing credit 7.55% Appropriate percentage for the 30% present value low-income housing credit 3.23% REV. RUL. 2017–24 TABLE 5 Rate Under Section 7520 for December 2017 Applicable federal rate for determining the present value of an annuity, an interest for life or a term of years, or a remainder or reversionary interest 2.6% REV. RUL. 2017–24 TABLE 6 Rates Under Sections 846 and 807 Applicable rate of interest for 2018 for purposes of sections 846 and 807 1.66% Definition of Terms and Abbreviations Definition of Terms Revenue rulings and revenue procedures (hereinafter referred to as “rulings”) that have an effect on previous rulings use the following defined terms to describe the effect: Amplified describes a situation where no change is being made in a prior published position, but the prior position is being extended to apply to a variation of the fact situation set forth therein. Thus, if an earlier ruling held that a principle applied to A, and the new ruling holds that the same principle also applies to B, the earlier ruling is amplified. (Compare with modified, below). Clarified is used in those instances where the language in a prior ruling is being made clear because the language has caused, or may cause, some confusion. It is not used where a position in a prior ruling is being changed. Distinguished describes a situation where a ruling mentions a previously published ruling and points out an essential difference between them. Modified is used where the substance of a previously published position is being changed. Thus, if a prior ruling held that a principle applied to A but not to B, and the new ruling holds that it applies to both A and B, the prior ruling is modified because it corrects a published position. (Compare with amplified and clarified, above). Obsoleted describes a previously published ruling that is not considered determinative with respect to future transactions. This term is most commonly used in a ruling that lists previously published rulings that are obsoleted because of changes in laws or regulations. A ruling may also be obsoleted because the substance has been included in regulations subsequently adopted. Revoked describes situations where the position in the previously published ruling is not correct and the correct position is being stated in a new ruling. Superseded describes a situation where the new ruling does nothing more than restate the substance and situation of a previously published ruling (or rulings). Thus, the term is used to republish under the 1986 Code and regulations the same position published under the 1939 Code and regulations. The term is also used when it is desired to republish in a single ruling a series of situations, names, etc., that were previously published over a period of time in separate rulings. If the new ruling does more than restate the substance of a prior ruling, a combination of terms is used. For example, modified and superseded describes a situation where the substance of a previously published ruling is being changed in part and is continued without change in part and it is desired to restate the valid portion of the previously published ruling in a new ruling that is self contained. In this case, the previously published ruling is first modified and then, as modified, is superseded. Supplemented is used in situations in which a list, such as a list of the names of countries, is published in a ruling and that list is expanded by adding further names in subsequent rulings. After the original ruling has been supplemented several times, a new ruling may be published that includes the list in the original ruling and the additions, and supersedes all prior rulings in the series. Suspended is used in rare situations to show that the previous published rulings will not be applied pending some future action such as the issuance of new or amended regulations, the outcome of cases in litigation, or the outcome of a Service study. Abbreviations The following abbreviations in current use and formerly used will appear in material published in the Bulletin. A—Individual. Acq.—Acquiescence. B—Individual. BE—Beneficiary. BK—Bank. B.T.A.—Board of Tax Appeals. C—Individual. C.B.—Cumulative Bulletin. CFR—Code of Federal Regulations. CI—City. COOP—Cooperative. Ct.D.—Court Decision. CY—County. D—Decedent. DC—Dummy Corporation. DE—Donee. Del. Order—Delegation Order. DISC—Domestic International Sales Corporation. DR—Donor. E—Estate. EE—Employee. E.O.—Executive Order. ER—Employer. ERISA—Employee Retirement Income Security Act. EX—Executor. F—Fiduciary. FC—Foreign Country. FICA—Federal Insurance Contributions Act. FISC—Foreign International Sales Company. FPH—Foreign Personal Holding Company. F.R.—Federal Register. FUTA—Federal Unemployment Tax Act. FX—Foreign corporation. G.C.M.—Chief Counsel’s Memorandum. GE—Grantee. GP—General Partner. GR—Grantor. IC—Insurance Company. I.R.B.—Internal Revenue Bulletin. LE—Lessee. LP—Limited Partner. LR—Lessor. M—Minor. Nonacq.—Nonacquiescence. O—Organization. P—Parent Corporation. PHC—Personal Holding Company. PO—Possession of the U.S. PR—Partner. PRS—Partnership. PTE—Prohibited Transaction Exemption. Pub. L.—Public Law. REIT—Real Estate Investment Trust. Rev. Proc.—Revenue Procedure. Rev. Rul.—Revenue Ruling. S—Subsidiary. S.P.R.—Statement of Procedural Rules. Stat.—Statutes at Large. T—Target Corporation. T.C.—Tax Court. T.D.—Treasury Decision. TFE—Transferee. TFR—Transferor. T.I.R.—Technical Information Release. TP—Taxpayer. TR—Trust. TT—Trustee. U.S.C.—United States Code. X—Corporation. Y—Corporation. Z—Corporation. Numerical Finding List Numerical Finding List A cumulative list of all revenue rulings, revenue procedures, Treasury decisions, etc., published in Internal Revenue Bulletins 2017–01 through 2017–26 is in Internal Revenue Bulletin 2017–26, dated June 27, 2017. Bulletin 2017–27 through 2017–49 Action on Decision: Article Issue Link Page 2017-5 2017-27 I.R.B. 2017-27 1 2017-6 2017-33 I.R.B. 2017-33 194 2017-7 2017-42 I.R.B. 2017-42 311 Announcements: Article Issue Link Page 2017-05 2017-27 I.R.B. 2017-27 5 2017-08 2017-28 I.R.B. 2017-28 9 2017-09 2017-35 I.R.B. 2017-35 219 2017-10 2017-33 I.R.B. 2017-33 210 2017-11 2017-39 I.R.B. 2017-39 255 2017-12 2017-38 I.R.B. 2017-38 238 2017-13 2017-40 I.R.B. 2017-40 271 2017-15 2017-47 I.R.B. 2017-47 534 2017-17 2017-46 I.R.B. 2017-46 515 2017-18 2017-48 I.R.B. 2017-48 545 Notices: Article Issue Link Page 2017-36 2017-33 I.R.B. 2017-33 208 2017-37 2017-29 I.R.B. 2017-29 89 2017-38 2017-30 I.R.B. 2017-30 147 2017-39 2017-31 I.R.B. 2017-31 150 2017-40 2017-32 I.R.B. 2017-32 190 2017-41 2017-34 I.R.B. 2017-34 211 2017-42 2017-34 I.R.B. 2017-34 212 2017-43 2017-36 I.R.B. 2017-36 224 2017-44 2017-36 I.R.B. 2017-36 226 2017-45 2017-38 I.R.B. 2017-38 232 2017-46 2017-41 I.R.B. 2017-41 275 2017-47 2017-38 I.R.B. 2017-38 232 2017-48 2017-39 I.R.B. 2017-39 254 2017-49 2017-40 I.R.B. 2017-40 258 2017-50 2017-41 I.R.B. 2017-41 280 2017-51 2017-40 I.R.B. 2017-40 260 2017-52 2017-40 I.R.B. 2017-40 262 2017-53 2017-42 I.R.B. 2017-42 318 2017-54 2017-42 I.R.B. 2017-42 321 2017-55 2017-42 I.R.B. 2017-42 324 2017-56 2017-43 I.R.B. 2017-43 365 2017-57 2017-42 I.R.B. 2017-42 324 2017-58 2017-42 I.R.B. 2017-42 326 2017-59 2017-45 I.R.B. 2017-45 484 2017-60 2017-43 I.R.B. 2017-43 365 2017-61 2017-43 I.R.B. 2017-43 371 2017-62 2017-44 I.R.B. 2017-44 460 2017-63 2017-44 I.R.B. 2017-44 460 2017-64 2017-45 I.R.B. 2017-45 486 2017-67 2017-47 I.R.B. 2017-47 517 2017-68 2017-46 I.R.B. 2017-46 513 2017-69 2017-48 I.R.B. 2017-48 540 2017-70 2017-48 I.R.B. 2017-48 543 Proposed Regulations: Article Issue Link Page REG-128841-07 2017-42 I.R.B. 2017-42 327 REG-139633-08 2017-31 I.R.B. 2017-31 175 REG-128483-15 2017-32 I.R.B. 2017-32 191 REG-136118-15 2017-28 I.R.B. 2017-28 9 REG-105004-16 2017-41 I.R.B. 2017-41 295 REG-125374-16 2017-41 I.R.B. 2017-41 300 REG-115615-17 2017-44 I.R.B. 2017-44 463 REG-116256-17 2017-46 I.R.B. 2017-46 514 REG-129631-17 2017-44 I.R.B. 2017-44 464 Revenue Procedures: Article Issue Link Page 2017-41 2017-29 I.R.B. 2017-29 92 2017-42 2017-29 I.R.B. 2017-29 124 2017-43 2017-31 I.R.B. 2017-31 153 2017-44 2017-35 I.R.B. 2017-35 216 2017-45 2017-35 I.R.B. 2017-35 216 2017-46 2017-43 I.R.B. 2017-43 372 2017-47 2017-38 I.R.B. 2017-38 233 2017-48 2017-36 I.R.B. 2017-36 229 2017-50 2017-37 I.R.B. 2017-37 230 2017-52 2017-41 I.R.B. 2017-41 283 2017-53 2017-40 I.R.B. 2017-40 263 2017-54 2017-42 I.R.B. 2017-42 336 2017-55 2017-43 I.R.B. 2017-43 373 2017-56 2017-44 I.R.B. 2017-44 465 2017-57 2017-44 I.R.B. 2017-44 474 2017-58 2017-45 I.R.B. 2017-45 489 2017-59 2017-48 I.R.B. 2017-48 543 Revenue Rulings: Article Issue Link Page 2017-14 2017-27 I.R.B. 2017-27 2 2017-15 2017-32 I.R.B. 2017-32 176 2017-16 2017-35 I.R.B. 2017-35 215 2017-17 2017-36 I.R.B. 2017-36 222 2017-18 2017-39 I.R.B. 2017-39 239 2017-19 2017-40 I.R.B. 2017-40 257 2017-20 2017-41 I.R.B. 2017-41 273 2017-21 2017-45 I.R.B. 2017-45 482 2017-22 2017-48 I.R.B. 2017-48 536 2017-23 2017-49 I.R.B. 2017-49 546 2017-24 2017-49 I.R.B. 2017-49 556 Treasury Decisions: Article Issue Link Page 9819 2017-29 I.R.B. 2017-29 85 9820 2017-32 I.R.B. 2017-32 178 9821 2017-32 I.R.B. 2017-32 181 9822 2017-33 I.R.B. 2017-33 195 9823 2017-33 I.R.B. 2017-33 206 9824 2017-42 I.R.B. 2017-42 312 9825 2017-46 I.R.B. 2017-46 500 9827 2017-44 I.R.B. 2017-44 382 9828 2017-44 I.R.B. 2017-44 431 Effect of Current Actions on Previously Published Items Finding List of Current Actions on Previously Published Items A cumulative list of all revenue rulings, revenue procedures, Treasury decisions, etc., published in Internal Revenue Bulletins 2017–01 through 2017–26 is in Internal Revenue Bulletin 2017–26, dated June 27, 2017. Bulletin 2017–27 through 2017–49 Notices: Old Article Action New Article Issue Link Page 2015-77 Amplified by Notice 2017-40 2017-32 I.R.B. 2017-32 190 2017-10 Modified by Notice 2017-58 2017-42 I.R.B. 2017-42 326 2017-29 Modified by Notice 2017-58 2017-42 I.R.B. 2017-42 326 Revenue Procedures: Old Article Action New Article Issue Link Page 2016-27 Modified by Rev. Proc. 2017-43 2017-31 I.R.B. 2017-31 153 2016-27 Superseded by Rev. Proc. 2017-43 2017-31 I.R.B. 2017-31 153 2016-48 Superseded by Rev. Proc. 2017-48 2017-36 I.R.B. 2017-36 232 INTERNAL REVENUE BULLETIN The Introduction at the beginning of this issue describes the purpose and content of this publication. The weekly Internal Revenue Bulletins are available at www.irs.gov/irb/. We Welcome Comments About the Internal Revenue Bulletin If you have comments concerning the format or production of the Internal Revenue Bulletin or suggestions for improving it, we would be pleased to hear from you. You can email us your suggestions or comments through the IRS Internet Home Page (www.irs.gov) or write to the Internal Revenue Service, Publishing Division, IRB Publishing Program Desk, 1111 Constitution Ave. NW, IR-6230 Washington, DC 20224.
