RP-2018-47


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Issue Number:    RP-2018-47

Inside This Issue


Revenue Procedure 2018-47 provides excise tax relief for certain regulated investment companies that have inclusions under § 951(a)(1) of the Internal Revenue Code by reason of § 965 for the excise tax year ended on Dec. 31, 2017.

Revenue Procedure 2018-47 will appear in IRB 2018-39 dated Sept. 24, 2018.

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