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INCOME TAX

Internal Revenue Bulletin 2013-15 · 2026-10-03 edition · updated 2026-10-04 · United States

Rev. Rul. 2013–8, page 763. Fringe benefits aircraft valuation formula. For purposes of section 1.61–21(g) of the Income Tax Regulations, relating to the rule for valuing non-commercial flights on employer-provided aircraft, the Standard Industry Fare Level (SIFL) centsper-mile rates and terminal charge in effect for the first half of 2013 are set forth.

Rev. Rul. 2013–9, page 764. 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 April 2013.

Finding Lists begin on page ii.

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