INCOME TAX

Rev. Rul. 98–23, page 5. Federal rates; adjusted federal rates; adjusted federal long-term rate, and the long-term exempt rate. For purposes of sections 1274, 1288, 382, and other sections of the Code, tables set forth the rates for May 1998.

Notice 98–27, page 14. Electricity produced from certain renewable re- sources; calendar year 1998 inflation adjustment fac- tor and reference prices. This notice announces the calendar year 1998 inflation adjustment factor and reference prices for the renewable electricity production credit under section 45 of the Code.