IRS Pronouncements--2017--Short List
Small Business Taxes & ManagementTM--Copyright 2017, 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, 2017. 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--2017. For a abbreviated, similar listing for prior years, go to:
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.
The list below includes pronouncements for the first 50 bulletins of 2017.
Entries for each section are in the order they appear in the bulletins.
Go to our Abbreviations page for details on any abbreviations.
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-17-xx.pdf
For Revenue Procedures-- www.irs.gov/pub/irs-drop/rp-17-xx.pdf
For Notices-- www.irs.gov/pub/irs-drop/n-17-xx.pdf
The xx must be at least two digits. Thus, Revenue Ruling 5 for 2017 would be: www.irs.gov/pub/irs-drop/RR-17-05.pdf For prior years, change the 17 to the appropriate year (available years vary).
New Additions - Bulletin 50
Rev. Proc. 2017-60 (IRB 2017-50) Pyrrhotite; deteriorating concrete foundations; safe harbor to deduct repair damage to personal residence.
For the full text of these rulings, go to Internal Revenue Bulletin 2017-50
Cumulative Listings - 2017
Rev. Rul. 2017-24 (IRB 2017-49) Applicable federal rates; adjusted federal long-term rate; December 2017.
Rev. Rul. 2017-23 (IRB 2017-49) Sec. 995; base period T-bill rate; interest charge; domestic international sales corporation; IC-DISC; deferred tax liability.
Rev. Rul. 2017-22 (IRB 2017-48) Sec. 401; covered compensation tables for 2018.
Rev. Rul. 2017-21 (IRB 2017-45) Applicable federal rates; adjusted federal long-term rate; November 2017.
Rev. Rul. 2017-20 (IRB 2017-41) Applicable federal rates; adjusted federal long-term rate; October 2017.
Rev. Rul. 2017-19 (IRB 2017-40) Sec. 1.61-21(g); fringe benefits aircraft valuation formula; SIFL cents-per-mile rate; employer-provided aircraft; second half of 2017.
Rev. Rul. 2017-18 (IRB 2017-39) Interest rates on underpayments and overpayments; quarter beginning October 1, 2017.
Rev. Rul. 2017-17 (IRB 2017-36) Applicable federal rates; adjusted federal long-term rate; September 2017.
Rev. Rul. 2017-16 (IRB 2017-35) Sec. 2032A; special use value of farm real property; interest rates; estates.
Rev. Rul. 2017-15 (IRB 2017-32) Applicable federal rates; adjusted federal long-term rate; August 2017.
Rev. Rul. 2017-14 (IRB 2017-27) Applicable federal rates; adjusted federal long-term rate; July 2017.
Rev. Rul. 2017-13 (IRB 2017-26) Interest rates on underpayments and overpayments; quarter beginning July 1, 2017.
Rev. Rul. 2017-12 (IRB 2017-23) Applicable federal rates; adjusted federal long-term rate; June 2017.
Rev. Rul. 2017-09 (IRB 2017-21) North-South transactions; two examples; private letter rulings on these transactions no longer prohibited.
Rev. Rul. 2017-11 (IRB 2017-19) Applicable federal rates; adjusted federal long-term rate; May 2017.
Rev. Rul. 2017-10 (IRB 2017-17) Sec. 1.61-21(g); fringe benefits aircraft valuation formula; SIFL cents-per-mile rate; employer-provided aircraft; first half of 2017.
Rev. Rul. 2017-8 (IRB 2017-14) Applicable federal rates; adjusted federal long-term rate; April 2017.
Rev. Rul. 2017-6 (IRB 2017-12) Interest rates on underpayments and overpayments; quarter beginning April 1, 2017.
Rev. Rul. 2017-7 (IRB 2017-10) Applicable federal rates; adjusted federal long-term rate; March 2017.
Rev. Rul. 2017-4 (IRB 2017-06) Applicable federal rates; adjusted federal long-term rate; February 2017.
Rev. Rul. 2017-2 (IRB 2017-02) Applicable federal rates; adjusted federal long-term rate; January 2017.
Rev. Proc. 2017-60 (IRB 2017-50) Pyrrhotite; deteriorating concrete foundations; safe harbor to deduct repair damage to personal residence.
Rev. Proc. 2017-59 (IRB 2017-48) Change of accounting method; Sec. 404A; adjustment period; Rev. Proc. 2015-13 modified as clarified and modified by Rev. Proc. 2015-33 and as modified by Rev. Proc. 2016-1.
Rev. Proc. 2017-57 (IRB 2017-45) Cost-of-living adjustments; inflation; individual tax rates; personal exemption; standard deduction; qualified transportation fringe.
Rev. Proc. 2017-46 (IRB 2017-43) List of countries; information exchange agreement; bank deposit interest; countries added.
Rev. Proc. 2017-52 (IRB 2017-41) Private letter rulings; Sec. 355; 18-month pilot program expanding scope; requesting rulings.
Rev. Proc. 2017-48 (IRB 2017-36) Sec. 5000A; qualified health plans; monthly national average premium bronze level; Affordable Care Act.
Rev. Proc. 2017-34 (IRB 2017-26) Sec. 2010(c)(5)(A); election of portability of deceased spousal unused exclusion; DSUE; simplified method to obtain extension to file return; estates not normally required to file estate tax return.
Rev. Proc. 2017-38 (IRB 2017-22) No-rule position concerning Sec. 355 or 361 removed; application to a distributing corporation's distribution of stock or securities of a controlled corporation's distribution of stock or securities; Rev. Proc. 2017-3 modified.
Rev. Proc. 2017-37 (IRB 2017-21) Health Savings Accounts; HSAs; 2018 inflation adjusted amounts; Sec. 223.
Rev. Proc. 2017-36 (IRB 2017-21) Sec. 36B; 5000A; Applicable Percentage Tables for 2018; premium tax credit; eligibility for affordable employer sponsored minimum essential coverage.
Rev. Proc. 2017-33 (IRB 2017-19) PATH Act guidance; Sec. 179 expensing option; Sec. 168 additional first-year depreciation; qualified Indian reservation property depreciation.
Rev. Proc. 2017-30 (IRB 2017-18) List of Automatic Changes; Rev. Proc. 2015-13; modified by Rev. Proc. 2015-33 and Rev. Proc. 2016-1.
Rev. Proc. 2017-29 (IRB 2017-14) Depreciation limits; autos and light trucks; vehicles; lease inclusion amounts; placed in service in 2017; leased vehicles.
Rev. Proc. 2017-28 (IRB 2017-14) Guidance to employers; requirements for employee consent used by employer to support a claim for refund of overpaid FICA taxes.
Rev. Proc. 2017-25 (IRB 2017-14) Small Business/Self Employed Fast Track Settlement Program established; SB/SE FTS; expendited format for resolving disputes; unagreed factual or legal issues; Anouncement 2011-5 superseded.
Rev. Proc. 2017-26 (IRB 2017-13) Foreign earned income exclusion; waiver of minimum time requirement; South Sudan added for tax year 2016.
Rev. Proc. 2017-19 (IRB 2017-7) Relief under Rev. Proc. 2015-57 extended; Federal student loans to finance attendance at school owned by American Career Institutes, Inc.; discharge of indebtedness information statements.
Rev. Proc. 2017-21 (IRB 2017-6) Withholding foreign partnerships; WPs; withholding foreign trusts; WTs; qualified intermediary withholding agreement; Rev. Proc. 2014-47; Rev. Proc. 2017-15.
Rev. Proc. 2017-14 (IRB 2017-3) Certified professional employer organizations; CFEO; employee leasing; voluntary certification.
Rev. Proc. 2017-7 (IRB 2017-1) Areas in which rulings will not be issued, Associate Chief Counsel International.
Rev. Proc. 2017-5 (IRB 2017-1) Revised procedures for issuing determination letters on on issues under jurisdicition of Director, Exempt Organizations Rulings and Agreements.
Rev. Proc. 2017-4 (IRB 2017-1) Revised procedures; guidance on issues under the jurisdiction of the Commissioner, Tax Exempt and Government Entities; Rev. Procs. 2016-4, 2016-6 and 2016-8 superseded.
Rev. Proc. 2017-3 (IRB 2017-1) Revised list of areas where IRS will not issue letter rulings or determination letters; Corporate; Financial Institutions and Products; Income Tax and Accounting; International; Passthroughs and Special Industries; Procedure and Administration; Tax Exempt and Government Entities; Associate Chief Counsel; Rev. Proc. 2016-3 superseded.
Rev. Proc. 2017-2 (IRB 2017-1) Procedures for Technical advice memoranda; TAMS; taxpayer rights when field office requests TAMS; Corporate; Financial Institutions and Products; Income Tax and Accounting; International; Passthroughs and Special Industries; Procedure and Administration; Tax Exempt and Government Entities; Associate Chief Counsel; Rev. Proc. 2016-2 superseded.
Rev. Proc. 2017-1 (IRB 2017-1) 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. 2016-1 superseded.
T.D. 9828 (IRB 2017-44) Patient Protection and Affordable Care Act; expanded exemptions to protect religious beliefs; contraceptive coverage; moral convictions; amendment to temporary regulations.
T.D. 9827 (IRB 2017-44) Patient Protection and Affordable Care Act; expanded exemptions to protect religious beliefs; contraceptive coverage; moral convictions; amendment to final regulations.
T.D. 9824 (IRB 2017-42) Gambling winnings; withholding from and information reporting on; horse races, dog races, jai alai, certain other payments.
T.D. 9822 (IRB 2017-33) Premium tax credit; relief from required joint filing; victims of domestic abuse and spousal abandonment; PTC; rules for self-employed taxpayers claiming both a PTC and health insurance deduction.
T.D. 9821 (IRB 2017-32) Due dates and extensions of time to file; tax and information returns of various entities; corporations and partnerships; Forms W-2, 990, 1099-MISC; 1041, 1065, 1120, 4720.
T.D. 9820 (IRB 2017-32) Enrolled Agent Special Enrollment Examination; user fee; $81 per part.
T.D. 9819 (IRB 2017-29) Sec. 501(c)(3) tax-exempt status; streamlined application process.
T.D. 9817 (IRB 2017-9) Sec. 7704; qualifying income exception for publicly traded partnerships to not be treated as corporations; activities that generate qualifying source income from minerals and natural resources.
T.D. 9811 (IRB 2017-7) Sec. 1022; modified carryover basis; property transferred from certain decedents who died in 2010.
T.D. 9810 (IRB 2017-6) S corporations; regulated investment companies; RICs; real estate investment trusts; REITs; property previously held by a C corporation; specified recognition period.
T.D. 9808 (IRB 2017-5) Sec. 871; 3406; 6402; withholding tax on certain U.S. source income paid to foreign persons; information reporting and backup withholding.
T.D. 9804 (IRB 2017-3) Sec. 36B; health insurance premium credit; amendment to computation of credit; pediatric dental benefits; information reporting by Exchanges.
REG-116256-17 (IRB 2017-46) Sec. 754; removal of signature requirement in 1.754-1(b) to eliminate a regulatory burden.
REG-105004-16 (IRB 2017-41) Taxpayer identification numbers; truncation; copies of W-2 furnished to employees.
REG-128483-15 (IRB 2017-32) Due dates and extensions of time to file; tax and information returns of various entities; corporations and partnerships; Forms W-2, 990, 1099-MISC; 1041, 1065, 1120, 4720.
REG-139633-08 (IRB 2017-31) Partial withdrawal of proposed rulemaking; REG-163314-03; Sec. 332, 351, 368; Creditor Continuity of Interest provisions; T.D. 9434.
REG-136118-15 (IRB 2017-28) Centralized partnership audit regime; electing out of regime.
REG-137604-07 (IRB 2017-7) Dependency exemption; definition of surviving spouse; definition of head of household; child and dependent care credit; earned income tax credit.
REG-131643-15 (IRB 2017-6) Sec. 401(k); funding matching contributions; qualified nonelective contributions; satisfying certain nonforfeitability and distribution requirements.
REG-134247-16 (IRB 2017-5) Sec. 871; 3406; 6402; withholding tax on certain U.S. source income paid to foreign persons; information reporting and backup withholding.
REG-112324-15 (IRB 2017-4) Mortality tables for defined benefit pension plans.
Notice 2017-70 (IRB 2017-48) Cash payments by employer to Sec. 170 charitable organizations in exchange for vacation, sick, or personal leave elected by employees; California wildfires that began October 8, 2017.
Notice 2017-67 (IRB 2017-47) Qualifed small employer health reimbursement arrangements; QSEHRA; Sec. 9831; tax consequences of such arrangement; written notice to employees.
Notice 2017-64 (IRB 2017-45) Sec. 415; dollar limitations on benefits and contributions under qualified retirement plans; cost-of-living increase; inflation adjustments.
Notice 2017-62 (IRB 2017-44) Cash payments by employer to Sec. 170 charitable organizations in exchange for vacation, sick, or personal leave elected by employees; Hurricane or Tropical Storm Maria.
Notice 2017-56 (IRB 2017-43) Sec. 937; qualification for bona fide residents of Puerto Rico and U.S. Virgin Islands; need to leave (or inability to return to) these territories; Hurricanes Irma and Maria; 14-day rule expanded; Notice 2017-56.
Notice 2017-54 (IRB 2017-42) Optional special per diem rates 2017-2018; substantiating business expenses while traveling away from home; special transportation industry rate; high-low substantiation.
Notice 2017-53 (IRB 2017-42) Sec. 1033; replacement period; 4-year period extended; livestock sold on account of drought; list of counties.
Notice 2017-52 (IRB 2017-40) Cash payments by employer to Sec. 170 charitable organizations in exchange for vacation, sick, or personal leave elected by employees; Hurricanes Harvey and Irma.
Notice 2017-51 (IRB 2017-40) Sec. 45I; natural gas; annual average wellhead price; reference price.
Notice 2017-49 (IRB 2017-40) Hurricanes Harvey and Irma; relief in connection with certain employee benefit plans.
Notice 2017-48 (IRB 2017-39) Charitable contribution of vacation time; payments by employer to charitable organization in exchange for vaction, personal etc. time employees elect to forgo.
Notice 2017-47 (IRB 2017-38) Partnerships; REMICs; penalty relief for certain untimely returns or untimely requests for extension of time to file for first taxable year beginning after December 31, 2015.
Notice 2017-45 (IRB 2017-38) Sec. 401; nondiscrimination testing for closed defined benefit plans; temporary relief under Notice 2014-5 extended; reliance on proposed regulations.
Notice 2017-42 (IRB 2017-34) Sec. 871; intention to amend regulations to delay effective/applicability date of certain rules; tax on nonresident alien individuals.
Notice 2017-36 (IRB 2017-33) Sec. 385; "Documentation Regulations"; Treasury and IRS announce intention to amend regulations; delay of applications to interests issued on or after January 1, 2019.
Notice 2017-38 (IRB 2017-30) Review of significant tax regulations; Executive Order; burden reduction; request for comments.
Notice 2017-29 (IRB 2017-20) Syndicated conservation easement transaction; disclosure obligations; additional time to satisfy Notice 2017-10.
Notice 2017-26 (IRB 2017-17) Sec. 613A; percentage oil depletion on marginal properties; applicable percentage for 2017; 15 percent.
Notice 2017-25 (IRB 2017-17) Inflation adjustment factor and phase-out amount for enhanced oil recovery credit for 2017.
Notice 2017-24 (IRB 2017-17) Sec. 45K; reference price; enhanced oil recovery credit; Sec. 43; marginal well production credit; Sec. 45L: percentage depletion marginal properties; Sec. 613A.
Notice 2017-17 (IRB 2017-15) Change in method of accounting for recognizing income; adoption of new financial accounting revenue recognition standards; proposed revenue procedure.
Notice 2017-21 (IRB 2017-13) Sec. 911; determination of foreign housing cost amounts eligible for exclusion or deduction.
Notice 2017-20 (IRB 2017-11) Qualified small employer health reimbursement arrangement; QSEHRA; extension of time to furnish written notice to employees; period extended from March 13, 2017 to 90 days after additional guidance regarding contents of notice; transitional relief from penalties; Sec. 6652.
Notice 2017-19 (IRB 2017-9) Sec 41; 142; 146; state housing credit ceiling; private activity bond volume cap; private activity bond volume limit.
Notice 2017-16 (IRB 2017-7) Sec. 35; health coverage tax credit; HCTC; time for election; 3-year statute of limitations under Sec. 6511.
Notice 2017-15 (IRB 2017-6) Recalculating of taxpayer's remaining applicable exclusion amount and remaining GST exemption; allocation of exclusion or exemption to transfers made while taxpayer married to person of same sex.
Notice 2017-14 (IRB 2017-6) Sec. 5000A; 35; individual shared responsibility payment; hardship exemption; health coverage tax credit; HCTC.
Notice 2017-12 (IRB 2017-5) Estate tax; confirmation of closing of an examination of an estate tax return; account transcript with a transaction code of 421.
Notice 2017-10 (IRB 2017-4) Syndicated conservation easement transactions; tax avoidance transactions; listed transactions; participants and material advisors.
Notice 2017-9 (IRB 2017-4) Sec. 6721 and 6722; error on an information return or payee statement; correction threshold to avoid penalty; safe harbor $100 amount, $25 tax withheld.
Notice 2017-4 (IRB 2017-4) Sec. 45 and 48; beginning of construction; extension and modification of Continuity Safe Harbor; Five Percent Safe Harbor; renewable energy facilties.
Notice 2017-8 (IRB 2017-3) Extension of time for filing participant and material advisor disclosure statements until May 1, 2017; Notice 2016-66 modified.
Notice 2017-6 (IRB 2017-3) Secs. 162; 263; Automatic changes to utilize final tangible property regulations; waiver of eligibility rule for one more year taxable year beginning before January 1, 2017; automatic changes to comply with final depreciation and disposition regulations; five taxable year period of accounting method change for same item.
Notice 2017-3 (IRB 2017-2) Maximum vehicle values for use with special valuation rule; cents per mile valuation rule; inflation adjustment.
Notice 2017-1 (IRB 2017-2) Sec. 7528; exemption from user fee; requests for determination letters; qualified status of pension, profit-sharing, stock bonus, annuity, and employee stock ownership plans maintained by small employers; Rev. Proc. 2016-37.
Announcement 2017-15 (IRB 2017-47) Hurricane Maria; California wildfires; easier access to funds held in workplace retirement plans; IRAs; periods beginning in September and October 2017 and ending March 15, 2018.
Announcement 2017-13 (IRB 2017-40) Hurricane Irma; relief to victims; easier access to victims' funds in retirement plans and IRAs; September 3, 2017 (for Florida) and ending January 31, 2018.
Announcement 2017-11 (IRB 2017-39) Hurricane Harvey victims; easier access to retirement funds; period August 23 2017 through January 31, 2018.
Announcement 2017-9 (IRB 2017-35) Office of Professional Responsibility; OPR; disciplinary sanctions: attorneys; CPAs; enrolled agents; enrolled actuaries; entrolled retirement plan agents; appraisers.
Announcement 2017-6 (IRB 2017-24) Reissuance of Announcement 2016-34; results of Phase III Allocation round of Qualifying Gasification Project Program; additional rounds to be conducted.
Announcement 2017-1 (IRB 2017-8) Office of Professional Responsibility; OPR; recent disciplinary sanctions; attorneys; CPAs; enrolled agents; enrolled actuaries; entrolled retirement plan agents; appraisers.
Action on Decision
Action on Decision 2017-7 (IRB 2017-42) Sec. 469; nonacquiescence as to holdings; mere possession of stock certificate constitutes ownership; work performed in rental real estate activity may also constitute work performed in non-rental business activities.
Action on Decision 2017-6 (IRB 2017-33) Sec. 1031; nonacquiescence relating to the holding that a taxpayer's sale and acquisitiion of business property qualifies as a like-kind exchange even though 17 months earlier accomodating party purchase property and taxpayer acquired benefits and burdens of ownership; Estate of George H. Bartell, Jr..
Action on Decision 2017-5 (IRB 2017-27) Nonacquiescence to the holding a taxpayer whose filing status is married filing separately is entitled to an earned income tax credit; holding in Yosef A. Tsehay.
Action on Decision 2017-4 (IRB 2017-15 Nonacquiescence; Holding in Scott Singer Installations, Inc.; S corporation; payment of personal expenses for sole-shareholder-officer; subject to employment taxes.
Action on Decision 2017-3 (IRB 2017-15 Nonacquiescence; holding in Shea Homes,Inc. and Subsidiaries; home construction contract; complete when 95 percent of estimated cost of development.
Action on Decision 2017-2 (IRB 2017-15 Nonacquiescence; holding in Stine, LLC; buildings placed in service; limited certificate of occupancy; shelving in place; retail store; receive customers.
Action on Decision 2017-1 (IRB 2017-7 Nonacquiescence announced; holding in Burnett Ranches, Ltd v. United States; limited partnership not a farming syndicate; sole shareholder of limited partner S corporation; active participation in farming business.
Links to Individual Bulletins
Revenue Bulletin 2017-1 Internal Revenue Bulletin 2017-27
Internal Revenue Bulletin 2017-2 Internal Revenue Bulletin 2017-28
Internal Revenue Bulletin 2017-3 Internal Revenue Bulletin 2017-29
Internal Revenue Bulletin 2017-4 Internal Revenue Bulletin 2017-30
Internal Revenue Bulletin 2017-5 Internal Revenue Bulletin 2017-31
Internal Revenue Bulletin 2017-6 Internal Revenue Bulletin 2017-32
Internal Revenue Bulletin 2017-7 Internal Revenue Bulletin 2017-33
Internal Revenue Bulletin 2017-8 Internal Revenue Bulletin 2017-34
Internal Revenue Bulletin 2017-9 Internal Revenue Bulletin 2017-35
Internal Revenue Bulletin 2017-10 Internal Revenue Bulletin 2017-36
Internal Revenue Bulletin 2017-11 Internal Revenue Bulletin 2017-37
Internal Revenue Bulletin 2017-12 Internal Revenue Bulletin 2017-38
Internal Revenue Bulletin 2017-13 Internal Revenue Bulletin 2017-39
Internal Revenue Bulletin 2017-14 Internal Revenue Bulletin 2017-40
Internal Revenue Bulletin 2017-15 Internal Revenue Bulletin 2017-41
Internal Revenue Bulletin 2017-16 Internal Revenue Bulletin 2017-42
Internal Revenue Bulletin 2017-17 Internal Revenue Bulletin 2017-43
Internal Revenue Bulletin 2017-18 Internal Revenue Bulletin 2017-44
Internal Revenue Bulletin 2017-19 Internal Revenue Bulletin 2017-45
Internal Revenue Bulletin 2017-20 Internal Revenue Bulletin 2017-46
Internal Revenue Bulletin 2017-21 Internal Revenue Bulletin 2017-47
Internal Revenue Bulletin 2017-22 Internal Revenue Bulletin 2017-48
Internal Revenue Bulletin 2017-23 Internal Revenue Bulletin 2017-49
Internal Revenue Bulletin 2017-24 Internal Revenue Bulletin 2017-50
Internal Revenue Bulletin 2017-25
Internal Revenue Bulletin 2017-26
Copyright 2017 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
--Last Update 12/09/17