Page 90 - Large Business IRS Training Guides

Procedural History of the Guidance

• April 2, 2018: The IRS issued Notice 2018-28 announcing

its intent to issue regulations under new section 163(j) and

providing interim guidance.

• November 26, 2018: Proposed regulations under new

section 163(j) and Revenue Procedure 2018-59, providing

guidance for infrastructure projects, were published on

IRS.GOV.

• December 10, 2018: Revenue Procedure 2018-59

published in the Internal Revenue Bulletin.

• December 28, 2018: Proposed regulations under new

section 163(j) were published in the Federal Register.

• February 27, 2019: Public hearing on the proposed

regulations.

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