IRS releases annual revenue procedures for 2019

December 28, 2018

The IRS has posted the first edition of the Internal Revenue Bulletin for 2019 (IRB 2019-01, dated January 2, 2019) providing six of the “annual revenue procedures” for 2019.

The purpose of this report is to provide text of the first Internal Revenue Bulletin for 2019—IRB 2019-01 [PDF 935 KB].

IRB 2019-01 provides, in 277 pages, the following six annual revenue procedures:

  • Rev. Proc. 2019-1 - Letter rulings, information letters, and determination letters
  • Rev. Proc. 2019-2 - Technical advice
  • Rev. Proc. 2019-3 - Areas in which rulings will not be issued (domestic area)
  • Rev. Proc. 2019-4 - Determination letters and letter rulings (tax-exempt and government entities, employee plans)
  • Rev. Proc. 2019-5 - Determination letters (exempt organizations)
  • Rev. Proc. 2019-7 - Areas in which rulings will not be issued (international area) 


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