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Proc. 2018-18, which modified and superseded certain sections of Rev. Proc. 2017-58, 2017-45 I.R.B. 489. SECTION 4. EFFECTIVE DATE Sections 3.08 and 3.10 of Rev. Proc. 2018-18 are modified and superseded for taxable years beginning in 2018. SECTION 5. DRAFTING INFORMATION The principal author of this revenue procedure is William Ruane of the Office of Associate Chief Counsel (Income Tax & Accounting). For further information regarding this revenue procedure, contact Mr. Ruane at (202) 317-4718 (not a toll-free call).

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Proc. 2018-18, which modified and superseded certain sections of Rev. Proc. 2017-58, 2017-45 I.R.B. 489. SECTION 4. EFFECTIVE DATE Sections 3.08 and 3.10 of Rev. Proc. 2018-18 are modified and superseded for taxable years beginning in 2018. SECTION 5. DRAFTING INFORMATION The principal author of this revenue procedure is William Ruane of the Office of Associate Chief Counsel (Income Tax & Accounting). For further information regarding this revenue procedure, contact Mr. Ruane at (202) 317-4718 (not a toll-free call).