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SECTION 5. ADJUSTED ITEMS

Internal Revenue Bulletin 2014-33 · 2026-10-03 edition · updated 2026-10-04 · United States

.01 Applicable Percentage Table for 2015 . For taxable years beginning in 2015, the Applicable Percentage Table for purposes of § 36B(b)(3)(A)(i) and § 1.36B–3T(g) is:

.04 Applicable Percentage Table means the table provided for in § 36B(b)(3)(A)(i).

.05 Section 36B Required Contribution Percentage means the percentage provided for in § 36B(c)(2)(C)(i)(II).

.06 Preceding Year Applicable Per- centage Table means (1) the preceding calendar year’s Applicable Percentage Table as calculated pursuant to this revenue procedure, or (2) for the 2015 calendar year, the Applicable Percentage Table provided in § 36B(b)(3)(A)(i) and § 1.36B–3T(g).

.07 Preceding Year Section 36B Re- quired Contribution Percentage means (1) the preceding calendar year’s Section 36B Required Contribution Percentage as calculated pursuant to this revenue proce

dure, or (2) for the 2015 calendar year, the required contribution percentage provided in § 36B(c)(2)(C)(i)(II) and § 1.36B– 2T(c)(3)(v)(C).

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▸Contents — Internal Revenue Bulletin 2014-33
Internal Revenue Bulletin 2014-33

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