Notice 2018-38, corporate blended tax rates

Internal Revenue Service (IRS) sent this bulletin at 04/16/2018 03:18 PM EDT

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April 16, 2018

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Issue Number: Notice 2018-38

Inside This Issue

Notice 2018-38 provides guidance on the changes made by the TCJA to federal income tax rates for corporations under § 11(b) and to the alternative minimum tax for corporations under § 55 and on the application of § 15 in determining the federal income tax (including the alternative minimum tax) of a corporation for a taxable year that begins before January 1, 2018, and ends after December 31, 2017. (It will appear in IRB 2018-18 dated April 30, 2018.)

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