SECTION 5. DRAFTING INFORMATION
Internal Revenue Bulletin 2007-45 · 2026-10-03 edition · updated 2026-10-04 · United States
are subject to the rebate requirement, and on the final maturity date, there can be included as a payment a computation credit of $1,400 for any bond year ending in 2007. For bond years ending after 2007, the $1,400 computation credit will be adjusted for inflation pursuant to proposed § 1.148–3(d)(4). See section 3.17 of this revenue procedure.
SECTION 3. 2008 ADJUSTED ITEMS
.01 Tax Rate Tables . For taxable years beginning in 2008, the tax rate tables under § 1 are as follows:
Get a plain-English answer with a citation back to this text.
Ask AI about this code