Small Business Taxes & Management

IRS Pronouncements--2019--Short List

Note. The list below contains a synopses of revenue rulings, revenue procedures, notices, announcements and regulations beginning with those issued January 1, 2019. Because the IRS is no longer indexing the contents of the bulletins as in the past, beginning with 2015 we have created two indicies--this one is 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. Because it does not contain items of interest to insurance companies, banks, etc. the list is shorter and easier to review. For a list of all pronouncements go to IRS Pronouncements--2019. For a abbreviated, similar listing for prior years, go to:

IRS Pronouncements--2018
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 50 bulletins of 2019.
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 2019
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-19-xx.pdf
For Revenue Procedures-- www.irs.gov/pub/irs-drop/rp-19-xx.pdf
For Notices-- www.irs.gov/pub/irs-drop/n-19-xx.pdf

The xx must be at least two digits. Thus, Revenue Ruling 5 for 2019 would be: www.irs.gov/pub/irs-drop/rr-19-05.pdf For prior years, change the 18 to the appropriate year (available years vary).

New Additions - Bulletin 50

No Additions

For the full text of these rulings, go to Internal Revenue Bulletin 2019-

Cumulative Listings - 2019

Revenue Rulings

Rev. Rul. 2019-26 (IRB 2019-49) Applicable federal rates; adjusted federal long-term rate; December, 2019.
Rev. Rul. 2019-25 (IRB 2019-45) Applicable federal rates; adjusted federal long-term rate; November, 2019.
Rev. Rul. 2019-24 (IRB 2019-44) Virtual currency; hard fork not followed by an airdrop of units of a new cryptocurrency does not result in gross income to owners of the original cryptocurrency; hard fork followed by an airdrop results in gross income.
Rev. Rul. 2019-20 (IRB 2019-36) Applicable federal rates; adjusted federal long-term rate; October, 2019.
Rev. Rul. 2019-21 (IRB 2019-38) Interest rates on underpayments and overpayments; quarter beginning October 1, 2019.
Rev. Rul. 2019-20 (IRB 2019-36) Applicable federal rates; adjusted federal long-term rate; September, 2019.
Rev. Rul. 2019-19 (IRB 2019-36) Sec. 402; 3405; 6047; distributions from qualified plan; timing of income; cashing of check; employer's withholding and reporting requirement.
Rev. Rul. 2019-18 (IRB 2019-35) Sec. 2032A; interest rates; special use value farm real property; estate taxes.
Rev. Rul. 2019-17 (IRB 2019-32) Applicable federal rates; adjusted federal long-term rate; August, 2019.
Rev. Rul. 2019-16 (IRB 2019-27) Applicable federal rates; adjusted federal long-term rate; July, 2019.
Rev. Rul. 2019-15 (IRB 2019-26) Interest rates on underpayments and overpayments; quarter beginning July 1, 2019.
Rev. Rul. 2019-14 (IRB 2019-23) Applicable federal rates; adjusted federal long-term rate; June, 2019.
Rev. Rul. 2019-13 (IRB 2019-20) Sec. 301; 302; 1368; 1377; cash distributions; C corporations that were formally S corporation; distribution should reduce corporations accumulated adjustment account.
Rev. Rul. 2019-12 (IRB 2019-19) Applicable federal rates; adjusted federal long-term rate; May, 2019.
Rev. Rul. 2019-11 (IRB 2019-17) Sec. 164; inclusion in income of recovered state and local taxes in current year when deducted taxes paid in a prior year; Sec. 164(b)(6) limitation.
Rev. Rul. 2019-8 (IRB 2019-14) Applicable federal rates; adjusted federal long-term rate; April, 2019.
Rev. Rul. 2019-5 (IRB 2019-11) Interest rates on underpayments and overpayments; quarter beginning April 1, 2019.
Rev. Rul. 2019-7 (IRB 2019-10) Applicable federal rates; adjusted federal long-term rate; March, 2019.
Rev. Rul. 2019-4 (IRB 2019-7) Applicable federal rates; adjusted federal long-term rate; February, 2019.
Rev. Rul. 2019-3 (IRB 2019-2) Applicable federal rates; adjusted federal long-term rate; January, 2019.

Revenue Procedures

Rev. Proc. 2019-46 (IRB 2019-49) Sec. 274; substantiating deductible expenses for auto usage; employee's ordinary and necessary business expenses of local travel or away from home; Rev. Proc. 2010-51 modified.
Rev. Proc. 2019-42 (IRB 2019-49) Annual adequate disclosure revenue procedure; disclosure of item on tax return with respect to an item or position; accuracy related penalty; Sec. 6662; return preparer penalty Sec. 6694; Rev. Proc. 2019-9 updated.
Rev. Proc. 2019-43 (IRB 2019-48) List of automatic changes to which the automatic change procedures of Rev. Proc. 2015-13 applies.
Rev. Proc. 2019-44 (IRB 2019-47) Cost-of-living adjustments for 2020; inflation; individual tax rates; standard deduction; alternative minimum tax exemptions and phasehout; qualified transportation fringe; estate and gift taxes.
Rev. Proc. 2019-38 (IRB 2019-42) Sec. 199A; rental real estate treated as trade or business; safe harbor requirements.
Rev. Proc. 2019-37 (IRB 2019-39) Sec. 446; automatic consent of IRS to change methods of accounting to comply with Sections 451 and proposed Reg. Sec. 1.451-3 and 1.451-8; Rev. Proc. 2018-31 modified.
Rev. Proc. 2019-33 (IRB 2019-34) Sec. 168; guidance to make late election or revoke election for certain property acquired after September 27, 2017 and placed in service during taxable year that includes September 28, 2017.
Rev. Proc. 2019-32 (IRB 2019-33) Centralized partnership audit procedure; grants extension of time for eligible BBA partnerships to file superseding Form 1065, partnership return and furnish corresponding K-1s.
Rev. Proc. 2019-29 (IRB 2019-32) Sec. 36B; applicable percentage table; individual's premium tax credit; 2020; required contribution percentage.
Rev. Proc. 2019-26 (IRB 2019-24) Sec. 280F; passenger automobiles; depreciation limits first place in service in 2019; lease inclusion amount.
Rev. Proc. 2019-25 (IRB 2019-22) Sec. 223; health savings accounts; 2020 inflation adjusted amounts.<
Rev. Proc. 2019-22 (IRB 2019-22) Sec. 501; private school; website as third method to publicize racially nondiscriminatory policy; Rev. Proc. 75-50 modified.
Rev. Proc. 2019-20 (IRB 2019-20) Sec. 401; Rev. Proc. 2016-37; limited expansion of determination letter program for individually designed plans; remedial amendment period>
Rev. Proc. 2019-19 (IRB 2019-19) EPCRS correction program; expansion of SCP eligibility to permit corrections of certain Plan Document Failures; plan loan failures; additional method of correcting plan loan failures; Rev. Proc. 2018-52 modified and superseded.
Rev. Proc. 2019-17 (IRB 2019-17) Sec. 142; 42(g)(9); general public use requirements for qualified residential rental projects financed with tax-exempt bonds; specified occupancy restrictions.
Rev. Proc. 2019-14 (IRB 2019-15) Sec. 143; 25; qualified mortgage bonds; QMBs; qualified mortgage certificates; MCC; purchase price safe harbors.
Rev. Proc. 2019-15 (IRB 2019-14) Sec. 911; waiver of time requirements for individuals electing to exclude foreign earned income; war, civil unrest, adverse conditions; countries added.
Rev. Proc. 2019-13 (IRB 2019-9) Depreciation deduction automobiles; Sec. 280F luxury car limits; 100-percent additional first-year depreciation; safe harbor method.
Rev. Proc. 2019-11 (IRB 2019-9) Sec. 199A; methods for calculating W-2 wages; limitation on qualified business income deduction; QBI.
Rev. Proc. 2019-8 (IRB 2019-3) Sec. 179; expensing qualified real property; change computation of depreciation to alternative depreciation system for years beginning after 2017; definition of qualified real property; Rev. Proc. 87-57 and 2018-31 modified.
Rev. Proc. 2019-9 (IRB 2019-2) Annual adequate disclosure revenue procedure; disclosure of item on tax return with respect to an item or position; accuracy related penalty; Sec. 6662; return preparer penalty Sec. 6694; Rev. Proc. 2018-11 updated.

Rev. Proc. 2019-7 (IRB 2019-1) Areas of IRC under jurisdiction of Associate Chief Counsel (International); IRS will not issue determination letters or letter rulings.
Rev. Proc. 2019-5 (IRB 2019-1) Procedures for issuing determination letters; issues under jurisdiction of 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. 2019-4 (IRB 2019-1) Revised procedures; determination letters and letter rulings issued by the Commissioner; Tax Exempt and Government Entities; Employee Plans Rulings and Agreements; Rev. Procs. 2018-4 superseded.
Rev. Proc. 2019-3 (IRB 2019-1) 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. 2018-3 superseded.
Rev. Proc. 2019-2 (IRB 2019-1) Procedures for Technical advice memoranda; TAMS; taxpayer rights when field office requests TAMS; Rev. Proc. 2018-2 superseded.
Rev. Proc. 2019-1 (IRB 2019-1) 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. 2018-1 superseded.

Regulations

T.D. 9880 (IRB 2019-47) Sec. 385; removes final regulations for minimum documentation requirements to be satisfied for related-party interests in a corporation for bona fide debt; conforming amendments to other final regulations; indebtedness to related corporations or partnerships.
T.D. 9878 (IRB 2019-45) Sec. 165; finalizes regulations under Sec. 1.165-11; procedures for making and revoking election to claim a disaster loss in preceding year; temporary regulations replaced; election made on original return for preceding year or an amended return for preceding year; due date for making election; due date for revoking election.
T.D. 9877 (IRB 2019-44) Sec. 704; 752; when certain obligations to restore deficit balance in a partner's capital account are disregarded; when partnership liabilities are treated as recourse liabilities; how bottom dollar payment obligtions are treated under Sec. 752.
T.D. 9876 (IRB 2019-44) Sec. 707; allocation of partnership liabilities for disguised sale purposes; existing temporary regulations replaced.
T.D. 9875 (IRB 2019-41) Sec. 401(k); hardship distributions; changes by Bipartisan Budget Act; 6 month suspension requirement.
T.D. 9874 (IRB 2019-41) Sec. 168; additional first year depreciation deduction; changes by Tax Cuts and Jobs Act. T.D. 9873 (IRB 2019-33) Sec. 501; manner in which organization operating under Sec. 501(c)(4) must submit notification required by Sec. 506.
T.D. 9869 (IRB 2019-30) Sec. 7701; partnership as owner of disregarded entity; entity not treated as corporation for purposes of employing direct or indirect partners of the partnership that owns the entity.
T.D. 9861 (IRB 2019-30) Sec. 6109; taxpayer identification numbers; volunatarily truncate on W-2s furnished to employees.
T.D. 9868 (IRB 2019-28) Sec. 1361; electing small business trust; ESBT; expansion of class of permissible potential current beneficiaries; PCB; nonresident aliens; NRAs; NRA as deemed owner of a grantor trust that elects to be ESBT.
T.D. 9867 (IRB 2019-28) Sec. 9815; 9831; Health reimbursement arrangement; HRA; integration with individual health insurance coverage to satisfy PHS Act; eligibility for premium tax credit.
T.D. 9865 (IRB 2019-27) Sec. 245A; TCJA; transactions with regards to controlled foreign corporation; ownership of controlled foreign corporation.
T.D. 9864 (IRB 2019-27) Sec. 170; 642; charitable contribution deductions when taxpayer receives a corresponding state or local tax credit.
T.D. 9860 (IRB 2019-24) Voluntary certification program for professional employer organizations; employee leasing company; CPEO; requirements for becoming CPEO.
T.D. 9858 (IRB 2019-22) Removal of initial enrollment user fee for enrolled retirement plan agents; increase in user fee for enrolled retirement plan agents to $67; increase in both initial and renewal user fees for enrolled agents to $67.
T.D. 9844 (IRB 2019-11) Centralized partnership audit regime; Bipartisan Budget Act of 2015; scope; requirement for consistent reporting; imputed underpayments, notices, assessments and penalties.
T.D. 9847 (IRB 2019-9) Sec. 199A; 20 percent deduction for qualified business income; QBI; pass-through entities and sole proprietorships; limitations of deductions; 20 percent deduction for qualified REIT dividends and publicly traded partnership income.
T.D. 9845 (IRB 2019-8) Sec. 147; private activity bond; not tax exempt unless approved by both the governmental unit issuing the bond and the governmental unit in which financed property is located; update to existing regulations; additional flexibility in satisfying approval requirement.

Proposed Regulations

REG-131071-19 (IRB 2019-48) Eligible terminated S corporations; notice of proposed rulemaking; distributions of money by ETSP after post-termintion transition period; PTTP; allocation of current earnings and profits to distributions of money and other property.
REG-132210-18 (IRB 2019-48) Life expectancy and distribution period tables used to calculated required minimum distributions from qualified retirement plans, individual retirement accounts and annuities, and certain other tax-favored retirement arrangements.
REG-123112-19 (IRB 2019-47) Sec. 385; treatment of certain interests in corporations as stock or indebtedness; reliance on regulations.
REG-128246-18 (IRB 2019-44) Sec. 529A; ABLE account; qualified disability expenses of the designated beneficiary of the account.
REG-104223-18 (IRB 2019-43) Sec. 958; guidance related to repeal of section 958; U.S. persons owning stock in certain foreign corporations; safe harbor for controlled foreign corporation; safe harbor for determining certain items.
REG-136401-18 (IRB 2019-42) Sec. 4980H; 105; clarification of application of employer shared responsibility provisions; nondiscrimination rules; health reimbursement arrangements; HRAs; account-based group health plans integrated with individual health coverage or Medicare; safe harbors; individual coverage HRAs.
REG-106808-19 (IRB 2019-41) Sec. 168; changes by Tax Cuts and Jobs Act; property not eligible for additional first year depreciation; de minimis rule for previously property; mid-quarter convention; definition of binding contract.
REG-102508-16 (IRB 2019-40) Sec. 6033; 501; information reporting regulations applicable to organizations exempt from tax; reflect statutory amendments; organizations required to file Form 990 or 990-EZ.
REG-125710-18 (IRB 2019-40) Sec. 382; calculation of built-in gains and losses attributable to period preceding corporation's ownership change; simplification for Sec. 382(h) purposes; identification of items that constitute recognized built-in gain or loss.
REG-104870-18 (IRB 2019-39) Sec. 451; timing of income inclusion; taxpayers who use accrual method of accounting and have an applicable financial statement.
REG-104554-18 (IRB 2019-39) Sec. 451; timing of inclusion of income; advance payments for goods, services, and certain other items; changes by TCJA; accrual method of accounting.
REG-101378-19 (IRB 2019-37) Sec. 61; special valuation rule for employers and employees dtermining the amount to include in employee's income for personal use of employer-provided vehicle; fair market value; FMV; fleet-average valuation rule; Annual Lease Value.
REG-118425-18 (IRB 2019-31) Sec. 199A; deduction for qualified business income; patron of a cooperative; specified agricultural or horticultural cooperatives.
REG-101828-19 (IRB 2019-29) Treatment of domestic partnerships for purposes of determining amounts inlcuded in gross income of their partners with respect to foreign corporations; U.S. persons that own stock in foreign corporations through domestic partnerships.
REG-105476-18 (IRB 2019-27) Sec. 864; nonresident aliens and foreign corporations; effectively connected income; sale or exchange of partnership interest; withholding and reporting requirements; gain or loss by nonresident alien.
REG-132240-15 (IRB 2019-25) Sec. 3405; withholding on certain periodic and nonperiodic distributions.
REG-113604-18 (IRB 2019-22) Sec. 864; nonresident aliens and foreign corporations; effectively connected income; rules for determining amount of gain or loss; sale or exchange of partnership interest treated as effectively connected with conduct of trade or business in U.S.
REG-120186-18 (IRB 2019-21) Sec. 1400Z-2; QOF; qualified opportunity fund; gains that may be deferred; rules for 10-year holding period; definition of substantially all; transactions that may trigger gain; reasonable period for reinvestment of proceeds from sale of qualifying assets.
REG-117062-18 (IRB 2019-19) Statutory expansion of class of permissible potential current beneficiaries; electing small business trust; ESBT; income of S corporation subject to U.S. income tax when NRA is deemed owner of grantor trust.
REG-143686-07 (IRB 2019-17) Proposed rules withdrawn; recovery of stock basis in a distributions of property made by a corporation; dividend-equivalents; determination of gain and basis of stock or securities in certain transactions.
REG-121694-16 (IRB 2019-16) Sec. 301; reflect changes by Technical and Miscellaneous Revenue Act of 1988; distribution of property by a corporation to its shareholder at fair market value of distributed property.
REG-135671-17 (IRB 2019-16) Sec. 337; corporate partner using a partnership to avoid recognition of corporate-level gain; defintion of Stock of the Corporate Partner.
REG-134562-18 (IRB 2019-9) Sec. 199A; income from pass-through entities; qualified business income; QBI; previously suspended losses that constitute QBI.

Notices

Notice 2019-60 (IRB 2019-49) Closed defined benefit plans; relief with respect to nondiscrimination requirements relating to benefits, rights, and features; Notice 2014-5 extended.
Notice 2019-59 (IRB 2019-47) Sec. Sec. 415; dollar limitations on benefits and contributions under qualified retirement plans; pensions; IRAs; compensation; Roth; cost-of-living increase; inflation adjustments for 2020.
Notice 2019-58 (IRB 2019-44) Sec. 385; following expiration of temporary regulations taxpayers may rely on the notice of proposed rulemaking cross-referencing the temporary regulations.
Notice 2019-55 (IRB 2019-42) Optional per diem rates; 2019-2020 amounts; special transportation industry rate; incidential expenses only; high-cost localities for high-low substantiation method.
Notice 2019-54 (IRB 2019-42) Sec. 1033; four-year replacement period for livestock sold on account of drought extended; list of counties that experienced exception drought during 12-month period ended August 31, 2019
Notice 2019-49 (IRB 2019-37) Extension of temporary nondiscrimination relief for closed defined benefit plans provided in Notice 2014-5; relief available for plan years beginning before 2021.
Notice 2019-45 (IRB 2019-32) Sec. 223; Health Savings Accounts; list of additional preventive care services and items for certain chronic conditions; prescribed to treat individual diagnosed with specified condition.
Notice 2019-43 (IRB 2019-31) Sec. 45; 48; beginning of construction; tolling and extension of continuity safe harbor to mitigate significant national security concerns.
Notice 2019-27 (IRB 2019-31) Sec. 199A; methods for calculating W-2 wages for purposes of qualified business income deduction for certain specified agricultrual or horticultural cooperatives.
Notice 2019-42 (IRB 2019-29) Sec. 1400Z; population census tracts; qualified opportunity zones; QOZ; two additional census tracts in Puerto Rico; Notice 2018-48 amplified.
Notice 2019-12 (IRB 2019-27) Sec. 164; intention to publish regulations; individuals who make a payment to or for an entity described in Sec. 170(c) in return for state or local tax credit.
Notice 2019-38 (IRB 2019-23) Sec. 613A; percentage depletion on marginal properties; 15 percent.
Notice 2019-37 (IRB 2019-23) Sec. 45L; annual average wellhead price per 1000 cubic feet for domestic natural gas.
Notice 2019-36 (IRB 2019-23) Enhanced oil recovery credit for 2019.
Notice 2019-34 (IRB 2019-22) Sec. 61; vehicles; maximum fair market value using fleet-average and cents-per-mile special valuation; valuation of personal use.
Notice 2019-28 (IRB 2019-18) Sec. 45K; 43; 45L; 613A; reference price for enhanced oil recovery credit; marginal well production credkit; percentage depletion for oil produced from marginal properties.
Notice 2019-25 (IRB 2019-15) Waiver of addition to tax for underpayment of estimated tax for 2019 year; 80-percent waiver; Notice 2019-11 updated and superseded.
Notice 2019-24 (IRB 2019-14) Sec. 911; adjustment to limitation on foreign housing expenses; table; application of adjustments to 2018 taxable year.
Notice 2019-22 (IRB 2019-14) Sec. 30D; qualified plug-in electric drive motor vehicle credit; phase out of credit for General Motors vehicles to begin April 1, 2019.
Notice 2019-20 (IRB 2019-14) Sec. 6722; 6698; 6038; penalty relief; failure to furnish correct payee statements; failure to file partnership return; failure to furnish K-1 or information about partner's negative basis.
Notice 2019-10 (IRB 2019-13) Excise tax imposed on fuels in power takeoff or power transfer (PTO) to operate auxiliary equipment on motor vehicle; request for comments.
Notice 2019-17 (IRB 2019-12) Sec. 6654; waiver of penalty for understatement of estimated income tax by qualifying farmers and fisherman; return filed by April 15, 2019 with proper waiver form.
Notice 2019-7 (IRB 2019-9) Sec. 199A; safe harbor; rental real estate enterprise treated as a trade or business solely for purposes of Sec. 199A; satisfaction of requirements of proposed revenue procedure.
Notice 2019-8 (IRB 2019-3) Sec. 61; fringe benefits; fleet-average and cents-per-mile special valuation rules; value personal use of employer provided vehicle.
Notice 2019-5 (IRB 2019-2) Hardship exemption certification; minimum essential coverage; qualifying individual; Insurance Marketplace; Notice 2014-76 and 2017-14 expanded.
Notice 2019-2 (IRB 2019-2) Standard mileage rates; 2019; automobiles; maximum cost for FAVR plan; reductions to basis for depreciation taken.

Announcements

Announcement 2018-7 (IRB 2019-27)Revocation of Sec. 501(c)(3) organizations for failure to meet requirements; contributions made to the organizations by individual donors no longer deductible.
Announcement 2018-4 (IRB 2019-21) Revocation of Sec. 501(c)(3) organizations for failure to meet requirements; contributions made to the organizations by individual donors no longer deductible.
Announcement 2019-1 (IRB 2019-6) Notification to Internal Revenue Bulletin users that there were no articles submitted for IRB 2019-6.

Action on Decision

Action on Decision 2019-1 (IRB 2019-8) Acquiescence in result only; professional hockey team's expenses for providing pregame meals at away city hotels fully deductible because provided on employer-operated facilities.

Links to Individual Bulletins

Copyright 2019 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

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--Last Update 12/07/19