IRS Pronouncements--2018--Short List

Small Business Taxes & ManagementTM--Copyright 2018, A/N Group, Inc.

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, 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--2018. 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.


For Revenue Rulings--
For Revenue Procedures--
For Notices--

The xx must be at least two digits. Thus, Revenue Ruling 5 for 2018 would be:   For prior years, change the 18 to the appropriate year (available years vary).

New Additions - Bulletin 46

Announcement 2018-14 (IRB 2018-46) No articles submitted for publication in IRB 2018-46.

For the full text of these rulings, go to Internal Revenue Bulletin 2018-46


Cumulative Listings - 2018

Revenue Rulings

Rev. Rul. 2018-29 (IRB 2018-45) Sec. 1400Z; real property; original use requirement; substantial improvement; substantial-improvement requirement for purchased building located in a qualified opportunity zone.
Rev. Rul. 2018-28 (IRB 2018-45) Applicable federal rates; adjusted federal long-term rate; November 2018.
Rev. Proc. 2018-52 (IRB 2018-42) Employee Plans Compliance Resolution System; EPCRS; retirement plans that have failed to meet requirements; new procedures to file VCP submissions; IRS no longer accepting paper submissions beginning April 1, 2019; Rev. Proc. 2016-51 modified and superseded.
Rev. Rul. 2018-27 (IRB 2018-41) Applicable federal rates; adjusted federal long-term rate; October 2018.
Rev. Rul. 2018-26 (IRB 2018-40) Sec. 1.61-21(g); fringe benefits aircraft valuation formula; SIFL cents-per-mile rate; employer-provided aircraft; second half of 2018.
Rev. Rul. 2018-25 (IRB 2018-39) Interest rates on underpayments and overpayments; quarter beginning October 1, 2018.
Rev. Rul. 2018-23 (IRB 2018-36) Applicable federal rates; adjusted federal long-term rate; September 2018.
Rev. Rul. 2018-22 (IRB 2018-34) Sec. 2032A; special value of farm real property; 2018 interest rates used in computing special value.
Rev. Rul. 2018-21 (IRB 2018-32) Applicable federal rates; adjusted federal long-term rate; August 2018.
Rev. Rul. 2018-20 (IRB 2018-28) IRS is reviewing revenue rulings previously published to identify and publish lists of those rulings no longer considered determinative; rulings addressing issues under Sec. 3121(b)(8)(B) providing exemption from FICA for tax exempt organizations obsoleted.
Rev. Rul. 2018-19 (IRB 2018-27) Applicable federal rates; adjusted federal long-term rate; July 2018.
Rev. Rul. 2018-18 (IRB 2018-26) Interest rates on underpayments and overpayments; quarter beginning July 1, 2018.
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. 2018-12 (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. 2018-2 (IRB 2018-02) Clarification of IRS position; mixtures of gasoline and butane are not alternative fuel mixtures; credit under Sec. 6426(e).
Rev. Rul. 2018-1 (IRB 2018-02) 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. 2018-53 (IRB 2018-43) Sec. 361; 357; 355; 368; private letter rulings; procedures; information and representations to be submitted.
Rev. Proc. 2018-49 (IRB 2018-41) Change in method of accounting; early adopting method recognizing revenue in new financial accounting standards; Rev. Proc. 2018-29 and Rev. Proc. 2018-31 modified.
Rev. Proc. 2018-44 (IRB 2018-37) Sec. 481; eligible terminated S corporation; required change from cash method of accounting to accrual method; revocation of S corporation election; rule for S to C corporation continue to use cash method and changes to accrual method; six-year positive or negative adjustment; Rev. Proc. 2018-31 modified.
Rev. Proc. 2018-43 (IRB 2018-36) Sec. 5000A; monthly national average premium for qualified health plans; bronze level coverage offered through Exchanges; determining taxpayers maximum individual shared responsibility payment.
Rev. Proc. 2018-40 (IRB 2018-34) Sec. 263A; 447; 448; 460; 471; small businesses eligible to use cash method of accounting; requirement to capitalize costs; long-term method of accounting; requirement to account for inventories; automatic consent to change methods.
Rev. Proc. 2018-39 (IRB 2018-34) Relief extended for taxpayers with private student loans; Corinthian College, Inc.; American Career Institutes; loans discharged; requirement to furnish information statements; Rev. Proc. 2015-57; Rev. Proc. 2017-34 extended.
Rev. Proc. 2018-38 (IRB 2018-31) Organizations exempt under Sec. 501(a); no longer required to report names and addresses of contributors; Forms 990, 990-EZ; scheduel B.
Rev. Proc. 2018-35 (IRB 2018-28) New automatic change of accounting method; applying Sec. 263A to citrus plant replanting costs; Sec. 263A(d)(2)(C); Rev. Proc. 2018-31 modified.
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. 2018-31 (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. 2018-27 (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. 2018-25 (IRB 2018-18) Luxury auto depreciation limitations; placed in service in 2018; lease inclusion amount for automobiles first leased in> 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. 2018-18 (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. 2018-15 (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. 2018-10 (IRB 2018-7) Exempt organization determination letters; Form 1021-A; Sec. 501(c)(4); Rev. Proc. 2018-5 modified. 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.



T.D. 9839 (IRB 2018-35) Reg. Sec. 301-6223; designation of partnership representative under centralized partnership audit regime; eligibility requirements; authority of representative; revocation of representation.
T.D. 9838 (IRB 2018-34) Form W-2; Form 1099-MISC; removal of 30-day automatic extension to file information return; final regulations.
T.D. 9836 (IRB 2018-33) Sec. 170; substantiation and reporting contributions; cash and noncash charitable contributions.
T.D. 9835 (IRB 2018-33) Sec. 401(k); 401(m); amended; employer contribution may be qualified matching or qualified nonelective contribution; nonforfeitability requirements.
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. 9829 (IRB 2018-4) Sec. 6221; partnerships; centralized partnership audit regime; election out.


Proposed Regulations

REG-104872-18 (IRB 2018-44) Sec. 451; proposed removal of Reg. Sec. 1.341-5; relating to treatment of advance payments for goods and long-term contracts.
b>REG-130244-17 (IRB 2018-41) Sec. 385; minimum documentation requirements for related party interests in a corporation to be treated as indebtedness.
REG-104397-18 (IRB 2018-41) Sec. 165; additional first-year depreciation deduction; changes made by Tax Cuts and Jobs Act.
REG-112176-18 (IRB 2018-37) Sec. 170; charitable contribution deductions when taxpayer receives or expects to receive a corresponding state or local tax credit; Sec. 642 for similar payments made by trust or decedant's estate.
REG-107892-18 (IRB 2018-35) Sec. 199A; 20 percent of qualified business income deduction; non-C corporation entities; limitations; 20 percent deduction for qualified REIT dividends and qualified publicly traded partnership income; specified agricultural and horticultural cooperatives.
REG-103474-18 (IRB 2018-32) Sec. 6695; tax return preparer due diligience; expanded scope; eligibility for head of household status.
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-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.



Notice 2018-84 (IRB 2018-45) Sec. 36B; 151; 5000A; 6011; suspension of personal exemption deduction; relationship to premium tax credit rules; individual shared responsibility provisions.
Notice 2018-80 (IRB 2018-42) Sec. 451; intention to issue regulations providing market discount not includible in income; TCJA.
Notice 2018-79 (IRB 2018-42) Sec. 1033; replacement period for livestock sold on account of drought; list of counties that experienced exceptional, extreme or severe drought conditions during 12 months ending August 31, 2018.
Notice 2018-78 (IRB 2018-42) Sec. 965; Hurricane Florence; extended deadlines for the basis election under Sec. 965; rules concerning determination of aggregate foreign cash position to be revised to be consistent with Notice 2018-07.
Notice 2018-77 (IRB 2018-42) Optional special per diem rates; 2018-2019 high-low rate; special transportation rate; incidental expenses only deduction.
Notice 2018-76 (IRB 2018-42) Sec. 274; business meals; transitional guidance on deductibility under TCJA; disallowance of entertainment expenses.
Notice 2018-71 (IRB 2018-41) Sec. 45S; employer credit for paid family and medical leave; wages paid in taxable years beginning after December 31, 2017 and before January 1, 2020; requirements employer must satisfy.
Notice 2018-75 (IRB 2018-41) Sec. 132; reimbursement of moving expenses under Sec. 217; exclusion from income.
Notice 2018-74 (IRB 2018-40) Sec. 402; modification of two safe harbor explanations in Notice 2014-74; recognition of certain legislative changes; TCJA; clarifying changes.
Notice 2018-70 (IRB 2018-38) Sec. 151; 152; intent to issue proposed regulations; personal exemption amount reduced to zero; effect on definiton of qualifying relative; credit for dependents; head of household status; $4,150 exemption amount (adjusted for inflation).
Notice 2018-68 (IRB 2018-36) Sec. 162; initial guidance under Sec. 162(m); limitation on deduction of remuneration by publicly held corporation; covered employee.
Notice 2018-67 (IRB 2018-36) Sec. 512; solicitation of comments; unrelated business income tax under Sec. 511; UBTI; separate calculations for each trade or business.
Notice 2018-64 (IRB 2018-35) Sec. 199A; proposed revenue procedure guidance on methods of calculation of W-2 income; 20-percent deduction; limitation based on income.
Notice 2018-58 (IRB 2018-33) Intention to issue regulations; rules for contributions of refunded qualified higher education expenses to qualified tuition program; rollover from qualified tuition program to ABLE account; elementary and secondary school expenses as qualified higher education expenses.
Notice 2018-61 (IRB 2018-31) Sec. 67; TCJA of 2017; deductibility of certain expenses incurred by estates and non-grantor trusts; Sec. 642; 651; 661.
Notice 2018-59 (IRB 2018-28) Investment Tax Credit; two methods for establishing beginning of construction; physical work test and five-percent safe harbor; continuity requirement; Sec. 48.
Notice 2018-48 (IRB 2018-28) Qualified opportunity zones; list of population census tracts.
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 2018-52 (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 2018-49 (IRB 2018-22) Inflation adjustment factor and phase-out amount for enhanced oil recovery credit for 2018.
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 2018-27 (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 2018-38 (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 2018-28 (IRB 2018-16) Sec. 163(j); disqualified interest; interim guidance; determinating limitations on deductions for interest.
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 sterilization 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 2018-17 (IRB 2018-9) Hurricane Maria; Puerto Rico; expanded relief; relief provided in Rev. Proc. 2014-49 and 2014-50.
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 2018-6 (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.



Announcement 2018-14 (IRB 2018-46) No articles submitted for publication in IRB 2018-46.

Announcement 2018-12 (IRB 2018-30) Notification of no articles for publication in IRB 2018-30.


Action on Decision



       Links to Individual Bulletins

Internal Revenue Bulletin 2018-1        Internal Revenue Bulletin 2018-27
Internal Revenue Bulletin 2018-2        Internal Revenue Bulletin 2018-28
Internal Revenue Bulletin 2018-3        Internal Revenue Bulletin 2018-29
Internal Revenue Bulletin 2018-4        Internal Revenue Bulletin 2018-30
Internal Revenue Bulletin 2018-5        Internal Revenue Bulletin 2018-31
Internal Revenue Bulletin 2018-6        Internal Revenue Bulletin 2018-32
Internal Revenue Bulletin 2018-7        Internal Revenue Bulletin 2018-33
Internal Revenue Bulletin 2018-8        Internal Revenue Bulletin 2018-34
Internal Revenue Bulletin 2018-9        Internal Revenue Bulletin 2018-35
Internal Revenue Bulletin 2018-10      Internal Revenue Bulletin 2018-36
Internal Revenue Bulletin 2018-11      Internal Revenue Bulletin 2018-37
Internal Revenue Bulletin 2018-12      Internal Revenue Bulletin 2018-38
Internal Revenue Bulletin 2018-13      Internal Revenue Bulletin 2018-39
Internal Revenue Bulletin 2018-14      Internal Revenue Bulletin 2018-40
Internal Revenue Bulletin 2018-15      Internal Revenue Bulletin 2018-41
Internal Revenue Bulletin 2018-16      Internal Revenue Bulletin 2018-42
Internal Revenue Bulletin 2018-17      Internal Revenue Bulletin 2018-43
Internal Revenue Bulletin 2018-18      Internal Revenue Bulletin 2018-44
Internal Revenue Bulletin 2018-19      Internal Revenue Bulletin 2018-45
Internal Revenue Bulletin 2018-20      Internal Revenue Bulletin 2018-46
Internal Revenue Bulletin 2018-21
Internal Revenue Bulletin 2018-22
Internal Revenue Bulletin 2018-23
Internal Revenue Bulletin 2018-24
Internal Revenue Bulletin 2018-25
Internal Revenue Bulletin 2018-26


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 11/10/18