Code Section | Type of Guidance | Abstract | Notes |
162(f) and new 6050X | Unspecified | Guidance under Section 162(f) and new Section 6050X. | New |
New 163(j) | Unspecified | Computational, definitional and other guidance. | New |
165 | Revenue Procedure | Providing a safe harbor for amounts paid to repair damage to deteriorating concrete foundations caused by the presence of the mineral pyrrhotite. | Revenue Procedure 2017-60 released on November 22, 2017, and published in IRB 2017-50 on December 11, 2017. |
165 | Revenue Procedure | Providing loss safe harbor guidance. | Revenue Procedure 2018-08 released on December 13, 2017, and published in IRB 2018-02 on January 8, 2018. |
165 | Revenue Procedure | Providing Hurricane Harvey and Irma cost-index guidance. | Revenue Procedure 2018-09 released on December 13, 2017, and published in IRB 2018-02 on January 8, 2018. |
166 | Unspecified | Guidance on the conclusive presumption of worthlessness for bad debts. | Carryover project from prior year. Notice 2013-25, which requested comments on the existing rules, was published on June 10, 2013. |
167 | Revenue Procedure | Guidance on the safe harbor for normalization. | Revenue Procedure 2017-47 released on September 7, 2017, and published in IRB 2017-38 on September 18, 2017. |
167 and 168 | Unspecified | Guidance for determining whether certain assets used by a wireline telecommunication service provider are primarily used for providing one-way or two-way communication services. | Carryover project from prior year. |
New 168(k) | Unspecified | Guidance on new Section 168(k). | New |
170 | Final regulations | Regarding charitable contributions. | Carryover project from prior year. Proposed regulations were published on August 7, 2008. |
170(e)(3) | Unspecified | Guidance under Section 170(e)(3) regarding charitable contributions of inventory. | Carryover project from prior year. |
199 | Unspecified | Guidance on qualified films. | Revenue Ruling 2018-3 released on December 21, 2017, and published in IRB 2018-2 on January 8, 2018. |
199 | Final regulations | Regarding allocation of W-2 wages in a short tax year and in an acquisition or disposition. | Carryover project from prior year. Proposed and temporary regulations were published on August 27, 2015. |
199 | Regulations | Addressing computer software. | Carryover project from prior year. |
New 199A | Unspecified | Computational, definitional and anti-avoidance guidance. | New |
263(a) | Revenue Procedure | Addressing the capitalization of natural gas transmission and distribution property. | Carryover project from prior year. This item relates to an Industry Issue Resolution (IIR) project. |
263A | Final regulations | Addressing the inclusion of negative amounts in additional Section 263A costs. | Carryover project from prior year. Proposed regulations were published on September 5, 2012. |
263A, 448, 460 and 471 | Unspecified | Guidance adopting new small business accounting method changes. | New |
280F | Unspecified | Guidance clarifying whether the business use of an aircraft by a lessee that is a 5% owner or related party of the lessor of the aircraft is qualified business use | Carryover project. |
446, 1275 and 6050H | Unspecified | Guidance to address the treatment and reporting of capitalized interest on modified home mortgages. | Carryover project. |
451 | Guidance | Regarding the treatment of deferred revenue in stock acquisitions | Carryover project. |
New 451(b) and (c) | Unspecified | Definitional and other guidance. | New |
453A | Regulations | Addressing contingent payment sales. | Carryover project from prior year. |
468A | Final regulations | Involving the decommissioning costs of a nuclear power plant. | Carryover project from prior year. |
472 | Final regulations | Addressing the inventory price index computation method under Reg. Section 1.472-8. | Carryover project from prior year. |
472 | Regulations | Addressing dollar-value last-in, first-out inventories, including rules for combining pools as a result of a change in method of accounting, certain corporate acquisitions and certain nonrecognition transactions. | Carryover project from prior year. |
475 | Guidance | Addressing mark-to-market accounting. | Carryover project from prior year. Proposed regulations were published on January 4, 1995, and January 28, 1999. |
861 | Regulations and unspecified | Regarding the allocation and apportionment of interest expense, including guidance related to interest expense attributable to certain loans to related partnerships. | Carryover project. |
861 | Regulations | Addressing the character of income, including income arising in transactions involving intellectual property and the provision of digital goods and services. | Carryover project. |
New 965 | Notice | Guidance implementing new Section 965 and other international sections of the Act. | Notice 2018-07 released on December 29, 2017, and published in IRB 2018-04 on January 22, 2018. |
301.9100 | Unspecified | Guidance regarding relief for late regulatory elections | Carryover project. |
