This Week's Internal Revenue Bulletin

HIGHLIGHTS OF THIS ISSUE

These synopses are intended only as aids to the reader in identifying the subject matter covered. They may not be relied upon as authoritative interpretations.

EMPLOYEE PLANS

Notice 2019-13, page 580. This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for January 2019 used under § 417(e)(3)(D), the 24-month average segment rates applicable for January 2019, and the 30-year Treasury rates, as reflected by the application of § 430(h)(2)(C)(iv).

EMPLOYMENT TAX

Action On Decision 2019-01, page 569. Acquiescence in result only as to whether a professional hockey team's expenses for providing pregame meals at away city hotels were fully deductible because they were provided at employer-operated facilities.

INCOME TAX

T.D. 9845, page 570. Under § 147(f) of the Code, a private activity bond is not tax-exempt if it is not approved by both the governmental unit issuing the bond and the governmental unit in which the financed property will be located. These final regulations update the existing regulations to address changes in the Code and to provide issuers of private activity bonds additional flexibility in satisfying the approval requirement.