Source: https://taxmap.irs.gov/taxmap/ts0/taxcutsandjobsactt_o_40b7b703.htm
Timestamp: 2019-04-24 12:52:37+00:00

Document:
Notice 2018-99 - Parking Expenses for Qualified Transportation Fringes Under § 274(a)(4) and § 512(a)(7) of the Internal Revenue Code.
Notice 2018-100 - Relief from Additions to Tax for Underpayment of Estimated Income Tax for Tax-Exempt Organizations That Provide Certain Qualified Transportation Fringes Code.
Rev. Proc. 2018-16 - This revenue procedure provides guidance to the Chief Executive Officers of any State, any possession of the United States, and the District of Columbia regarding the procedure for designating population census tracts as Qualified Opportunity Zones for purposes of §§ 400Z–1 and 1400Z–2 of the Internal Revenue Code (Code).
Rev. Proc. 2018-25 - This revenue procedure provides: (1) tables of limitations on depreciation deductions for owners of passenger automobiles first placed in service by the taxpayer during calendar year 2018; and (2) a table of amounts that must be included in income by lessees of passenger automobiles first leased by the taxpayer during calendar year 2018.
Rev. Proc. 2018-26 - This revenue procedure provides certain remedial actions that issuers of State and local tax-exempt bonds and other tax-advantaged bonds (as defined in § 1.150-1(b) of the Income Tax Regulations) may take to preserve the tax-advantaged status of the bonds when nonqualified uses (as defined in section 4.04 of this revenue procedure) of the bond proceeds occur.
Rev. Proc. 2018-27 - This revenue procedure modifies the annual limitation on deductions for contributions to Health Savings Accounts (HSAs) allowed for individuals with family coverage under a high deductible health plan (HDHP) for calendar year 2018 announced in Revenue Procedure 2018-18, 2018-10 I.R.B. 392.
Rev. Proc. 2018-29 - This revenue procedure provides new procedures for taxpayers changing their method of accounting for the recognition of income for federal income tax purposes to a method for recognizing revenues described in the new financial accounting standards issued by the Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB) (New Standards).
Rev. Proc. 2018-31 - This revenue procedure provides the List of Automatic Changes to which the automatic change procedures in Rev. Proc. 2015-13, 2015-5 I.R.B. 419, as clarified and modified by Rev. Proc. 2015-33, 2015-24 I.R.B. 1067, and as modified by Rev. Proc. 2017-59, 2017-48 I.R.B. 543, and by section 17.02 of Rev. Proc. 2016-1, 2016-1 I.R.B. 1, apply. The definitions in section 3 of Rev. Proc. 2015-13 apply to this revenue procedure.
Rev. Proc. 2018-35 - This revenue procedure provides the procedures by which certain taxpayers may obtain automatic consent to change their method of accounting from applying § 263A to citrus plant replanting costs to not applying § 263A to those costs, pursuant to § 263A(d)(2)(C).
Rev. Proc. 2018-40 - This revenue procedure provides the procedures by which a small business taxpayer may obtain automatic consent to change its methods of accounting to reflect these statutory changes and requests comments containing suggestions for future guidance under §§ 263A, 447, 448, 460, and 471 to implement section 13102 of the Act.
Rev. Proc. 2018-44 - Section 13543 of “An Act to provide for reconciliation pursuant to titles II and V of the concurrent resolution on the budget for fiscal year 2018,” Pub. L. 115-97 (the Act) added § 481(d) to the Internal Revenue Code (Code). Section 481(d) provides rules relating to adjustments required by § 481(a)(2) that are attributable to certain revocations of S corporation elections under § 1362(a).
Rev. Proc. 2018-47 - This revenue procedure provides guidance under § 4982 of the Internal Revenue Code (Code) for regulated investment companies (RICs) on the treatment of amounts that § 965 requires to be included in gross income under § 951(a)(1) for the excise tax year ended on December 31, 2017.
Rev. Proc. 2018-48 - This revenue procedure provides guidance regarding how certain items of income are treated for purposes of determining whether a real estate investment trust (REIT) satisfies the gross income test in § 856(c)(2) of the Internal Revenue Code (Code).
Rev. Proc. 2018-56 - This revenue procedure provides the procedures by which a taxpayer may obtain the automatic consent of the Commissioner of Internal Revenue (Commissioner) to change to certain methods of accounting provided in §§ 1.263A-1, -2, and -3 of the Income Tax Regulations for costs allocable to certain property produced or acquired for resale by the taxpayer. This revenue procedure modifies Rev. Proc. 2018-31, 2018-22 I.R.B. 637.
Rev. Proc. 2018-60 - This revenue procedure modifies Rev. Proc. 2018-31, 2018-22 I.R.B. 637, to provide procedures under § 446 and § 1.446-1(e) of the Income Tax Regulations to obtain automatic consent of the Commissioner of Internal Revenue (Commissioner) to change methods of accounting to comply with § 451(b), as amended by TCJA.
Rev. Proc. 2019-06 - This revenue procedure prescribes unpaid loss discount factors for the 2018 accident year for use in computing discounted unpaid losses under § 846 of the Internal Revenue Code.
Rev. Proc. 2019-08 - This revenue procedure provides guidance under §§ 13101(b), 13204(a)(3), and 13205 of the Tax Cuts and Jobs Act, Pub. L. No. 115-97, 131 Stat. 2054 (Dec. 22, 2017) (the “TCJA”).
Rev. Proc. 2019-10 - This revenue procedure provides procedures for an insurance company changing its basis of computing reserves pursuant to § 807(f) of the Internal Revenue Code (Code), as amended by section 13513 of the Tax Cuts and Jobs Act, Pub. L. No. 115-97 (December 22, 2017) (TCJA).
Rev. Proc. 2019-11 - This revenue procedure provides methods for calculating W-2 wages, as defined in section 199A(b)(4) and § 1.199A-2 of the Income Tax Regulations, (1) for purposes of section 199A(b)(2) of the Internal Revenue Code (Code) which, for certain taxpayers, provides a limitation based on W-2 wages to the amount of the deduction for qualified business income (QBI); and (2) for purposes of section 199A(b)(7), which, for certain specified agricultural and horticultural cooperative patrons, provides a reduction to the section 199A deduction based on W-2 wages.
Rev. Proc. 2019-12 - This revenue procedure provides safe harbors under section 162 of the Internal Revenue Code (Code) for certain payments made by a C corporation or a specified pass-through entity to or for the use of an organization described in section 170(c) if the C corporation or specified pass-through entity receives or expects to receive a state or local tax credit in return for such payment.
Rev. Proc. 2019-13 - This revenue procedure provides a safe harbor method of accounting for determining depreciation deductions for passenger automobiles that qualify for the 100-percent additional first year depreciation deduction under § 168(k) of the Internal Revenue Code, as amended by § 13201 of the Tax Cuts and Jobs Act, Public Law 115-97, 131 Stat. 2054 (December 22, 2017) (the “Act”), and that are subject to the depreciation limitations under § 280F(a), as amended by § 13202(a)(1) of the Act.
Rev. Rul. 2018-13 - For purposes of § 807(d)(4) of the Internal Revenue Code, for taxable years beginning after December 31, 2016, and on or before December 31, 2017, this ruling supplements the schedules of prevailing state assumed interest rates set forth in Rev. Rul. 92-19, 1992-1 C.B. 227.
Rev. Rul. 2019-11 - If a taxpayer received a tax benefit from deducting state and local taxes under section 164 of the Internal Revenue Code in a prior taxable year, and the taxpayer recovers all or a portion of those taxes in the current taxable year, what portion of the recovery must the taxpayer include in gross income?
TD 9842 - Tax Return Preparer Due Diligence Penalty Under Section 6695(g); Correcting amendment - This correction is effective December 17, 2018 and applicable November 7, 2018.

References: § 274
 § 512
 § 1
 § 263
 § 263
 § 263
 § 481
 § 481
 § 1362
 § 4982
 § 965
 § 951
 § 856
 § 446
 § 1
 § 451
 § 846
 § 807
 § 1
 § 168
 § 13201
 § 280
 § 13202
 § 807