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INCOME TAX

Internal Revenue Bulletin 2008-45 · 2026-10-03 edition · updated 2026-10-04 · United States

Rev. Rul. 2008–50, page 1098. 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 November 2008.

REG–142339–05, page 1116. Proposed regulations under section 45D of the Code relate to how an entity serving certain targeted populations under section 45D(e)(2) can meet the requirements to be a qualified active low-income community business. A public hearing is scheduled for January 22, 2009.

REG–107318–08, page 1131. Proposed regulations provide that the notice required under section 411(a)(11) of the Code to be provided to a participant

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