Small Business Taxes & Management

IRS Pronouncements--2018

Note. The list below contains a synopses of revenue rulings, revenue procedures, notices, announcements and regulations beginning with those issued January 1, 2018. Because the IRS is no longer indexing the contents of the bulletins as in the past, we have created two indicies--this one is a complete list of all pronouncements. For an abbreviated list that is limited to those items we believe to be of interest to small to mid-sized business owners, their advisors, CPAs, enrolled agents, etc, go to IRS Pronouncements--2018--Short List. For a abbreviated, similar listing for prior years, go to:

IRS Pronouncements--2017
IRS Pronouncements--2016
IRS Pronouncements--2015
IRS Pronouncements--2014
IRS Pronouncements--2013
IRS Pronouncements--2012
IRS Pronouncements--2011
IRS Pronouncements--2010
IRS Pronouncements--2009
IRS Pronouncements--2008
IRS Pronouncements--2007
IRS Pronouncements--2006
IRS Pronouncements--2005
IRS Pronouncements--2004
IRS Pronouncements--2003
IRS Pronouncements--2002
IRS Pronouncements--2001
IRS Pronouncements--2000

We've included the IRB (Internal Revenue Bulletin) reference so you can find the full text on the IRS web site. We've tried to make the list as searchable as possible while keeping the descriptions short. Use the "find-in-page" or "find" feature of your browser (CTRL-F) to search this list. Be sure to try variations of keywords such as "activities" as well as "activity"; "depreciation" as well as "depreciate". The Applicable Federal Rate and interest rates on over- and underpayments are updated on our IRS Interest Rates page.

Notes.

The list below includes pronouncements for the first 25 bulletins of 2018.
Entries for each section are in the order they appear in the bulletins.
Go to our Abbreviations page for details on any abbreviations.
Quick link to Individual Bulletins for 2018
If you know the number, you can access a PDF file of any recent Revenue Ruling, Revenue Procedure, or Notice at the IRS Web site directly. Simply paste the appropriate link below into your browser and enter the desired ruling, procedure, or notice number instead of the xx.

For Revenue Rulings-- www.irs.gov/pub/irs-drop/rr-18-xx.pdf
For Revenue Procedures-- www.irs.gov/pub/irs-drop/rp-18-xx.pdf
For Notices-- www.irs.gov/pub/irs-drop/n-18-xx.pdf

The xx must be at least two digits. Thus, Revenue Ruling 5 for 2018 would be: www.irs.gov/pub/irs-drop/rr-18-05.pdf For prior years, change the 18 to the appropriate year (available years vary).

New Additions - Bulletin 25

Rev. Rul. 2018-17 (IRB 2018-25) Sec. 3405, 408; withholding and reporting; Form 1099-R; year payment is made from an IRA to State unclaimed property fund.

For the full text of these rulings, go to Internal Revenue Bulletin 2018-25

Cumulative Listings - 2018

Revenue Rulings

Rev. Rul. 2018-17 (IRB 2018-25) Sec. 3405, 408; withholding and reporting; Form 1099-R; year payment is made from an IRA to State unclaimed property fund.
Rev. Rul. 2018-16 (IRB 2018-23) Applicable federal rates; adjusted federal long-term rate; June 2018.
Rev. Rul. 2018-15 (IRB 2018-23) Sec. 170; 509; determination of newly created Sec. 501(c)(3) organization is not a private foundation; final regs. in T.D. 9549 eliminated advance ruling process.
Rev. Rul. 2018-14 (IRB 2018-23) Sec. 172; 512; net operating loss of exempt organization; specific deduction fo $1,000; Rev. Rul 68-59 obsoleted.
Rev. Rul. 2018-13 (IRB 2018-20) Sec. 807; prevailing state assumed interest rates; certain insurance products issued in 2017; Rev. Rul. 92-19 supplemented.
Rev. Rul. 2018-12 (IRB 2018-20) Applicable federal rates; adjusted federal long-term rate; May 2018.
Rev. Rul. 2018-11 (IRB 2018-18) Sec. 1274A; qualified debt instrument; cash method debt instrument; 2018 inflation adjustment.
Rev. Rul. 2018-10 (IRB 2018-16) Sec. 1.61-21(g); fringe benefits aircraft valuation formula; SIFL cents-per-mile rate; employer-provided aircraft; first half of 2018.
Rev. Rul. 2018-9 (IRB 2018-14) Applicable federal rates; adjusted federal long-term rate; April 2018.
Rev. Rul. 2018-7 (IRB 2018-13) Interest rates on underpayments and overpayments; quarter beginning April 1, 2018.
Rev. Rul. 2018-6 (IRB 2018-10) Applicable federal rates; adjusted federal long-term rate; March 2018.
Rev. Rul. 2018-5 (IRB 2018-6) Applicable federal rates; adjusted federal long-term rate; February 2018.
Rev. Rul. 2018-4 (IRB 2018-4) Sec. 401; covered compensation table effective January 1, 2018.
Rev. Rul. 2018-3 (IRB 2018-2) Package of films licensed to customers in the normal course of business; Reg. Sec. 1.199-3(d)(1)(ii); domestic production activities deduction.
Rev. Rul. 2018-2 (IRB 2018-2) Clarification of IRS position; mixtures of gasoline and butane are not alternative fuel mixtures; credit under Sec. 6426(e).
Rev. Rul. 2018-1 (IRB 2018-2) Applicable federal rates; adjusted federal long-term rate; January 2018; deemed rate for transfers to new pooled income funds during 2018.

Revenue Procedures

Rev. Proc. 2018-34 (IRB 2018-23) Sec. 36B; indexing adjustments for certain provisions; Applicable Percentage Table of Sec. 36B(b)(3)(A)(i) for 2019; calculation of premium tax credit; affordable employer-sponsored minimum essential coverage.
Rev. Proc. 2018-32 (IRB 2018-23) Consolidation of Rev. Procs. 81-6, 81-7, 89-23, and 11-33 into on rev. proc. to provide accessible guidance for grantors and contributors of tax-exempt organizations on deductibility and reliance issues.
Rev. Proc. 2018-33 (IRB 2018-22) Sec. 143; 25C; U.S. median gross income figure from HUD; qualified mortgage bonds; QMB; mortgage credit certificates; MCC; income limitation on beneficiaries of the mortgages and certificates.
Rev. Proc. 2018-31 (IRB 2018-22) List of Automatic Changes to which the automatic change procedures in Rev. Proc. 2015-13 applies.
Rev. Proc. 2018-29 (IRB 2018-22) Sec. 446; new procedures for changing method of accounting; recognition of income for federal income tax purposes to a method for recognizing revenue in new financial accounting standards; new standards to identify performance obligations; allocate transaction price to performance obligations; change in year taxpayer adopts new financial accounting standards.
Rev. Proc. 2018-30 (IRB 2018-21) Sec. 223; Health Savings Accounts; HSAs; 2019 inflation adjusted amount.
Rev. Proc. 2018-28 (IRB 2018-20) Sec. 25; 143; average area purchase price safe harbors; issuers of qualified mortgage bonds; QMBs; qualified mortgage certificates; MCCs.
Rev. Proc. 2018-27 (IRB 2018-20) Relief for taxpayers with family coverage under high deductible health plans with respect to health savings accounts; HSAs; taxpayers may continue to treat the limit as $6,900.
Rev. Proc. 2018-26 (IRB 2018-18) Sec. 150; remedial actions for issuers of State and local tax-exempt bonds; nonqualified uses of the bond proceeds.
Rev. Proc. 2018-25 (IRB 2018-18) Luxury auto depreciation limitations; placed in service in 2018; lease inclusion amount for automobiles first leased in 2018.
Rev. Proc. 2018-24 (IRB 2018-18) Computer generated substitutes; Form 941 and schedules; Form 8974; rules and specifications; Rev. Proc. 2017-32 superseded.
Rev. Proc. 2018-22 (IRB 2018-18) State housing credit ceiling; correction of error in alternative minimum tax phaseout threshold amount for estates and trusts; Rev. Proc. 2018-18 modified.
Rev. Proc. 2018-23 (IRB 2018-17) Foreign earned income exclusion; minimum time requirements; waiver; Turkey added to list for tax year 2016; no country added for tax year 2017.
Rev. Proc. 2018-21 (IRB 2018-14) Proceduresd for issuing opinion and advisory letters for pre-approved master and prototype and volume submitter plans; pre-approved defined benefit plans; cash balance formula; Rev. Proc. 2017-41 modified; Rev. Proc. 2015-36 modified.
Rev. Proc. 2018-19 (IRB 2018-14) User fee reduction; applications on Form 5310 Application for Determination for Terminating Plan; Rev. Proc. 2018-4 modified.
Rev. Proc. 2018-20 (IRB 2018-11) Rev. Proc. 2010-28 modified and superseded; safe harbor extended; Sec. 7702; 7702A; life insurance contracts; mortality guarantees based on 2017 Commissioners' Standard Ordinary Mortality Tables.
Rev. Proc. 2018-18 (IRB 2018-10) Cost-of-living adjustments; inflation; individual tax rates; standard deduction; exemption amounts for alternative minimum tax; unified credit against estate tax; Rev. Proc. 2017-58 and Rev. Proc. 2017-37 modified to reflect Tax Cuts and Jobs Act.
Rev. Proc. 2018-17 (IRB 2018-9) Annual accounting period change prohibited; specified foreign corporations; taxable years ending on December 31, 2017; Rev. Proc. 2002-39; 2006-45 amended.
Rev. Proc. 2018-16 (IRB 2018-9) Designation of Qualified Opportunity Zones; Sec. 1400Z-1, 1400A-2; census information.
Rev. Proc. 2018-15 (IRB 2018-9) Exemption application generally not required for domestic organization that changes form or place of organization; Rev. Rul. 67-390; Rev. Rul. 77-469 obsoleted.
Rev. Proc. 2018-14 (IRB 2018-9) Damage to personal residence from deteriorating concrete foundation; pyrrhotite; extension of safe harbor; Rev. Proc. 2017-60 modified.
Rev. Proc. 2018-13 (IRB 2018-7) Insurance companies; unpaid loss discount factors for 2017 accident year; Sec. 846; 832; salvage value factors
Rev. Proc. 2018-10 (IRB 2018-7) Exempt organization determination letters; Form 1021-A; Sec. 501(c)(4); Rev. Proc. 2018-5 modified.
Rev. Proc. 2018-12 (IRB 2018-6) Reorganizations; safe harbor to value stock for purposes of continuity of interest; COI.
Rev. Proc. 2018-11 (IRB 2018-5) Disclosure on income tax return of item or position; adequate for reducing understatement of income tax under Sec. 6662(d); substantial understatement aspect of accuracy-related penalty; tax return preparer penalty; unreasonable position; applicable to returns filed on 2017 tax forms; Rev. Proc. 2016-13 updated.
Rev. Proc. 2018-9 (IRB 2018-2) Safe harbor method for computing amount of casualty or theft loss; cost index procedure; personal-use residential real property occurring as a result of 2017 hurricanes.
Rev. Proc. 2018-8 (IRB 2018-2) Casualty and theft losses for personal-use residential real estate and personal belongings; safe harbor method to determine the amount of the loss; additional safe harbor method for casual and theft losses occurring as a result of any Federally declared disaster.
Rev. Proc. 2018-7 (IRB 2018-1) Areas of IRC under jurisdiction of Associate Chief Counsel (International); IRS will not issue determination letters or letter rulings.
Rev. Proc. 2018-5 (IRB 2018-1) Procedures for issuing determination letters; issues under jurisdiction of District Director, Exempt Organizations; EO; rulings and agreements; pension, profit-sharing, stock bonus, annuity, and employee stock ownership plans; private foundation status; Sec. 7428.
Rev. Proc. 2018-4 (IRB 2018-1) Revised procedures; determination letters and letter rulings issued by the Commissioner; Tax Exempt and Government Entities; Employee Plans Rulings and Agreements; Rev. Procs. 2017-4 superseded.
Rev. Proc. 2018-3 (IRB 2018-1) Revised list of areas where IRS will not issue letter rulings or determination letters; Corporate; Financial Institutions and Products; Income Tax and Accounting; Passthroughs and Special Industries; Procedure and Administration; Tax Exempt and Government Entities; Associate Chief Counsel; Rev. Proc. 2017-3 superseded.
Rev. Proc. 2018-2 (IRB 2018-1) Procedures for Technical advice memoranda; TAMS; taxpayer rights when field office requests TAMS; Rev. Proc. 2017-2 superseded.
Rev. Proc. 2018-1 (IRB 2018-1) Procedures for letter rulings and information letters; Associate Chief Counsel; Corporate; Financial Institutions and Products; Income Tax and Accounting; International; Passthroughs and Special Industries; Procedure and Administration; Tax Exempt and Government Entities; Rev. Proc. 2017-1 superseded.

Regulations

T.D. 9832 (IRB 2018-16) Sec. 41; 45G; 280C; credit for increasing research activities; allocation of controlled group research credit; allocation of railroad track maintenance credit; election for a reduced research credit.
T.D. 9831 (IRB 2018-13) Permits IRS to measure employee satisfaction at levels higher than first-level supervisory.
T.D. 9830 (IRB 2018-11) Definition of covered entity for fee imposed under sec. 9010 of Affordable Care Act.
T.D. 9829 (IRB 2018-4) Sec. 6221; partnerships; centralized partnership audit regime; election out.

Proposed Regulations

REG-102951-16 (IRB 2018-25) Sec. 6011; non-aggregation rule for electronic filing amended; 250 information returns of any type; corrected returns must be filed electronically regardless of number.
REG-132434-17 (IRB 2018-16) Sec. 7602; administrative proceedings; exclusion of non-government attorneys from receiving summoned books, records, etc. or participating in the interview of a witness.
REG-129260-16 (IRB 2018-14) FAST Act; seriously delinquent tax debt; passport or passport renewal denied; passport revocation.
REG-133491-17 (IRB 2018-11) Change to definition of short-term limited duration insurance; STLDI; for purposes of exclusion from the definition of individual health insurance coverage.
REG-132197-17 (IRB 2018-10) Review of existing regulations; Executive Orders 13777 and 13789; reducing regulations; removal of obsolete regulations; amendment of proposed regulations.
REG-118067-17 (IRB 2018-8) Partnership audits; sec. 1101 of Bipartisan Budget Act of 2015; centralized partnership audit regime; assessment and collection of tax at partnership level; adjustment of tax attributes.
REG-119514-15 (IRB 2018-4) Sec. 988; exclusion of foreign currency gain or loss related to business needs from foreign personal holding company income; FPHCI; mark-to-market method of accounting; controlled foreign corporation; CFC.

Notices

Notice 2018-54 (IRB 2018-24) Notice of intent to propose regulations; tax treatment of payments made by taxpayers for which a taxpayer would receive a credit against state and local taxes.
Notice 2018-42 (IRB 2018-24) Sec. 67, 217; standard mileage rate for autos used in business, charitable, medical, moving; vehicles; update for Tax Cuts and Jobs Act; Notice 2018-03 modified.
Notice 2018-53 (IRB 2018-22) Corporate bond monthly yield curve May 2018; Sec. 417; 430; interest rate on 30-year Treasury securities.
Notice 2018-52 (IRB 2018-22) Applicable reference price for qualified natural gas production; qualified marginal wells; taxable years beginning in 2017.
Notice 2018-51 (IRB 2018-22) Sec. 613A; applicable percentage; percentage depletion on marginal properties for 2018; 15 percent.
Notice 2018-50 (IRB 2018-22) Sec. 45; credit for Renewable Electricity Production and Refined Coal Production; inflation adjustment factor and reference prices for 2018
Notice 2018-49 (IRB 2018-22) Inflation adjustment factor and phase-out amount for enhanced oil recovery credit for 2018.
Notice 2018-47 (IRB 2018-21) Guidance for State and local government; amendment of nomination of an empowerment zone to provide new termination date of December 31, 2017.
Notice 2018-46 (IRB 2018-21) Sec. 1.956-2T; extension of reliance past May 7, 2018 sunset date; intention to publish regulations; exception to definition of U.S. property for obligation of U.S. person.
Notice 2018-45 (IRB 2018-21) Sec. 42; 141; allocation of low-income housing credits by State and local housing credit agencies; issuers of tax-exempt private activity bonds.
Notice 2018-44 (IRB 2018-21) Foreign base housing cost amount for 2018; incorrect amount; Notice 2018-33 revoked; updated table of adjusted limitations on housing expenses.
Notice 2018-30 (IRB 2018-21) Sec. 338; 382; 168; determining recognized built-in gain or losses; Sec. 338 and 1.374 approach in Notice 2003-65 modified; disallow using additional first year depreciation deduction.
Notice 2018-43 (IRB 2018-20) Priority guidance plan; 2018-2019; invitation for public comment on recommendations for items.
Notice 2018-41 (IRB 2018-20) Sec. 6050Y; intention to issue proposed regulations; information reporting requirements; reportable sales of life insurance contracts.
Notice 2018-40 (IRB 2018-20) Sec. 45Q; carbon oxide sequestration credit; inflation adjustment factor for calendar year 2018.
Notice 2018-39 (IRB 2018-20) Dyed fuel relief extended for fuel from a terminal in Madison later removed from Green Bay terminal as dyed fuel
Notice 2018-36 (IRB 2018-20) Indian Coal production tax credit; inflation adjustment.
Notice 2018-27 (IRB 2018-20) Sec. 45R; small business health insurance credit; credit claimed for 2016; unable to offer qualified health plan through a Small Business Health Options Program; SHOP; transition relief.
Notice 2018-34 (IRB 2018-19) Corporate bond monthly yield curve April 2018; Sec. 417; 430; interest rate on 30-year Treasury securities.
Notice 2018-38 (IRB 2018-18) Sec. 11; 15; 55; guidance to corporations; federal income tax rates; alternative minimum tax; tax year beginning before January 1, 2018 and ending after December 31, 2017.
Notice 2018-37 (IRB 2018-18) Repeal of Sec. 682; intent to issue regulations; clarification of effective date provisions; trust income payable to former spouse.
Notice 2018-35 (IRB 2018-18) Taxpayers receiving advance payments; transitional guidance; advance payments under Rev. Proc. 2004-34; as modified by Rev. Proc. 2011-18 and Rev. Proc. 2013-29.
Notice 2018-33 (IRB 2018-17) Sec. 911; foreign housing cost amount exclusion expenses adjustment; list of locales; application of 2018 amount to 2017 year.
Notice 2018-32 (IRB 2018-17) Secs. 45K; 43; 45I; 613A; reference price; enhanced oil recovery credit; marginal well production credit; percentage depletion in case of oil produced from marginal properties.
Notice 2018-24 (IRB 2018-17) Comments requested; potential expansion of scope of determination letter program fors individually designed plans during 2019 calendar year.
Notice 2018-31 (IRB 2018-16) Multinational groups required to file Form 8975; country-by-country report; more than $850 million in revenue.
Notice 2018-29 (IRB 2018-16) Sec. 1446(f); disposition of partnership interest not publicly traded; nonresident alient or foreign corporation.
Notice 2018-28 (IRB 2018-16) Sec. 163(j); disqualified interest; interim guidance; determinating limitations on deductions for interest.
Notice 2018-26 (IRB 2018-16) Sec. 965; deferred foreign income corporation; DFIC; subpart F income; accumulated post-1986 deferred foreign income.
Notice 2018-23 (IRB 2018-15) Sec. 162(f); 6050X; transitional guidance; disallowance of deduction paid to or at the direction of a government or governmental entity in violation of any law.
Notice 2018-21 (IRB 2018-15) Sec. 6426; biodiesel; renewable diesel; one-time claim for refund; alternative fuel mixture credit; temporary safe harbor for deposits of the oil spill liability tax under Sec. 4611 reinstated March 1, 2018.
Notice 2018-22 (IRB 2018-14) Corporate bond monthly yield curve March 2018; Sec. 417; 430; interest rate on 30-year Treasury securities.
Notice 2018-20 (IRB 2018-12) List of jurisdictions that do not issue taxpayer identification numbers to their residents; jurisdictions that request to be on the list.
Notice 2018-19 (IRB 2018-12) Extension of relief period under Sec. 937; Notice 2017-56; bona fide residents of Puerto Rico and U.S. Virgin Islands; Hurricanes Irma and Maria; period extended to May 31, 2018.
Notice 2018-18 (IRB 2018-12) Sec. 1061; intent to issue regulations; applicable partnership interest; partnership held directly or indirectly by S corporation; partnership interests held in connection with the performance of services; carried interests.
Notice 2018-12 (IRB 2018-12) Health plans; male sterization or male contraceptives without a deductible or with a deductible below the minimum; not a high deductible health plan; HDHP; Sec. 223(c)(2).
Notice 2018-11 (IRB 2018-11) Corporate bond monthly yield curve January 2018; Sec. 417; 430; interest rate on 30-year Treasury securities.
Notice 2018-16 (IRB 2018-10) Corporate bond monthly yield curve February 2018; Sec. 417; 430; interest rate on 30-year Treasury securities.
Notice 2018-17 (IRB 2018-9) Hurricane Maria; Puerto Rico; expanded relief; relief provided in Rev. Proc. 2014-49 and 2014-50.
Notice 2018-15 (IRB 2018-9) Solicitations withdrawn; unused portion of clean renewable energy bonds; CREB; Sec. 54C repealed by Tax Cuts and Jobs Act.
Notice 2018-10 (IRB 2018-8) Sec. 4191; tax imposed on medical devices; temporary relief for the first three calendar quarters of 2018; failure to deposit penalties.
Notice 2018-14 (IRB 2018-7) Extension of effective period of Forms W-4 furnished for 2017 to claim exemption from February 15, 2018 to February 28, 2018; suspension of requirement to furnish employers new W-4 within 10 days of change of status; optional supplemental withholding rate is 22%.
Notice 2018-8 (IRB 2018-7) Suspension of withholding obligations under Sec. 1446(f); disposition of interests in certain publicly traded partnership interests pending further guidance.
Notice 2018-13 (IRB 2018-6) Sec. 951(a)(1); amounts included in gross income by a U.S. shareholder.
Notice 2018-5 (IRB 2018-6) Withholding agents; transition rules in Notice 2010-46 applicable for calendar years 2018 and 2019; qualified securities lender; QSL.
Notice 2018-7 (IRB 2018-4) Sec. 951; amounts included in gross income by U.S. shareholder; Sec. 965; accumulated deferred foreign income; P.L. 115-97; Tax Cuts and Jobs Act.
Notice 2018-6 (IRB 2018-3) Sec. 6055; information reporting requirements; health insurance; self-insuring employers; minimum essential coverage; Form 1095-B; Form 1095-C; reporting deadline extended from January 21, 2018 to March 2, 2018.
Notice 2018-1 (IRB 2018-3) Sec. 7345; passport denial and revocation; seriously deliquent tax debt; taxpayer remedies.
Notice 2018-3 (IRB 2018-2) Standard mileage rate for 2018; auto usage; business, charitable, medical, moving; depreciation for standard mileage use; maximum standard automobile cost for fixed and variable rate; FAVR.
Notice 2018-2 (IRB 2018-2) Updated mortality improvement rates and static mortality tables for determining minimum funding requirements; Sec. 430(h)(3) for 2019 and minimum present value under Sec. 417(e)(3).

Announcements

Announcement 2018-9 (IRB 2018-24) Sec. 45Q; correction of typographical error in Notice 2018-40; inflation adjustment factor for carbon dioxide sequestration credit.
Announcement 2018-8 (IRB 2018-19) Report to public of advance pricing agreements; APAs; Advance Pricing and Mutual Agreement Program; APMA Program.
Announcement 2018-7 (IRB 2018-16) Sec.501(c)(3); revocation of organizations for failure to meet code requirements; contributions no longer deductible.
Announcement 2018-5 (IRB 2018-13) Intention to issue opinion and advisory letters for mater and prototype and volume submitter defined benefit plans; Notice 2012-76.
Announcement 2018-4 (IRB 2018-10) Office of Professional Responsibility; OPR; recent disciplinary sanctions.
Announcement 2018-3 (IRB 2018-9) Taft Foundation; notice to potential donors; stipulated decision by Tax Court; declaratory judgment under Sec. 7428.
Announcement 2018-2 (IRB 2018-9) International Center for Earth Concerns; notice to potential donors; stipulated decision by Tax Court; declaratory judgment under Sec. 7428.
Announcement 2018-1 (IRB 2018-9) Conservation Endowment Fund; notice to potential donors; stipulated decision by Tax Court; declaratory judgment under Sec. 7428.

Action On Decision

None

Links to Individual Bulletins

Copyright 2018 by A/N Group, Inc. This publication is designed to provide accurate and authoritative information in regard to the subject matter covered. It is distributed with the understanding that the publisher is not engaged in rendering legal, accounting, or other professional service. If legal advice or other expert assistance is required, the services of a competent professional should be sought. The information is not necessarily a complete summary of all materials on the subject. Copyright is not claimed on material from U.S. Government sources--ISSN 1089-1536

Return to Home Page

--Last Update 06/16/18