Revenue Procedure 2018-18–Inflation Adjusted Amounts Revised After Budget Act

Revenue Procedure 2018-18 sets forth inflation adjusted amounts revised for statutory amendments of the Budget Act of 2018.

Document Excerpt

This revenue procedure modifies and supersedes certain sections of Rev. Proc. 2017–58, 2017–45 I.R.B. 489, and supersedes Rev. Proc. 2017–37, 2017–21 I.R.B. 1252, to reflect statutory amendments by An Act to Provide for Reconciliation Pursuant to Titles II and V of the Concurrent Resolution on the Budget for Fiscal Year 2018, Pub. L. 115–97, 131 Stat. 2504 (the


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