While annual contributions to Roth IRAs can be made up to the due date of the return (e.g., April 15, 2019, for 2018 contributions), a Roth IRA conversion is taxable in the year it is made. So if you want to report the income from the conversion in 2018, the conversion must be completed by December 31, 2018. Keep in mind that you cannot undo a 2018 conversion (as was possible in the past); conversions in 2018 and beyond are permanent.
A revenue ruling is the Commissioner’s “official interpretation of the interpretation of the law” and generally is binding on revenue agents and other IRS officials. Taxpayers generally may rely on published revenue rulings in determining the tax treatment of their own transactions that arise out of similar facts and circumstances.