Introduction›Part I. Rulings and Decisions Under the Internal Revenue Code of 1986
Section 1274.—Determi- nation of Issue Price in the Case of Certain Debt Instru- ments…
Internal Revenue Bulletin 2006-6 · 2026-10-03 edition · updated 2026-10-04 · United States
(Also Sections 42, 280G, 382, 412, 467, 468, 482, 483, 642, 807, 846, 1288, 7520, 7872.)
Federal rates; adjusted federal rates; adjusted federal long-term rate and the long-term exempt rate. For purposes of sections 382, 642, 1274, 1288, and other sections of the Code, tables set forth the rates for February 2006.
Rev. Rul. 2006–7
This revenue ruling provides various prescribed rates for federal income tax
Mark E. Matthews, Deputy Commissioner for Services and Enforcement.
Approved December 13, 2005.
Eric Solomon, Acting Deputy Assistant Secretary for Tax Policy.
(Filed by the Office of the Federal Register on December 30, 2005, 8:45 a.m., and published in the issue of the Federal Register for January 3, 2006, 71 F.R. 6)
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