INCOME TAX

Rev. Rul. 2001–7, page 541. Federal rates; adjusted federal rates; adjusted fed- eral long-term rate, and the long-term exempt rate. For purposes of sections 382, 1274, 1288, and other sections of the Code, tables set forth the rates for February 2001.

T.D. 8917, page 538. Final regulations under section 467 of the Code provide amendments to the section 467 regulations, including the removal of the exception to constant rental accrual for rental agreements involving payments of $2,000,000 or less.