INCOME TAX

Internal Revenue Bulletin 2011-43 · 2026-10-03 edition · updated 2026-10-04 · United States

Rev. Rul. 2011–23, page 585. Insurance companies; interest rate tables. Prevailing state assumed interest rates are provided for the determination of reserves under section 807 of the Code for contracts issued in 2010 and 2011. Rev. Rul. 92–19 supplemented in part.

T.D. 9547, page 580. Final regulations under section 179C of the Code provide rules for the election to deduct 50 percent of the cost of any refinery property that meets the following requirements: (1) the property is part of a qualified refinery; (2) the original use of the property commences with the taxpayer within a specified time period; (3) the property is placed in service by a speci

Finding Lists begin on page ii.

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▸Contents — Internal Revenue Bulletin 2011-43

Internal Revenue Bulletin 2011-43

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