Part I. Rulings and Decisions Under the Internal Revenue Code of 1986

Section 54A.— Credit to Holders of Qualified Tax Credit Bonds

Guidance on the application requirements and forms for requests for New CREBs volume cap allocations, and the method that the IRS will use to allocate the remaining volume cap is set forth. See Notice 2015–12, page 700.

Section 6431.—Credit for Qualified Bonds Allowed to Issuer

Guidance on the application requirements and forms for requests for New CREBs volume cap allocations, and the method that the IRS will use to allocate the remaining volume cap is set forth. See Notice 2015–12, page 700.

Section 42.—Low-Income Housing Credit

The adjusted applicable federal short-term, midterm, and long-term rates are set forth for the month of March 2015. See Rev. Rul. 2015–4, page 743.

Section 280.—Golden Parachute Payments

Federal short-term, mid-term, and long-term rates are set forth for the month of March 2015. See Rev. Rul. 2015–4, page 743.

Section 382.—Limitation on Net Operating Loss Carryforwards and Certain Built-In Losses Following Ownership Change

The adjusted applicable federal long-term rate is set forth for the month of March 2015. See Rev. Rul. 2015–4, page 743.

Section 412.—Minimum Funding Standards

The adjusted applicable federal short-term, midterm, and long-term rates are set forth for the month of March 2015. See Rev. Rul. 2015–4, page 743.

Section 467.—Certain Payments for the Use of Property or Services

The adjusted applicable federal short-term, midterm, and long-term rates are set forth for the month of March 2015. See Rev. Rul. 2015–4, page 743.

Section 468.—Special Rules for Mining and Solid Waste Reclamation and Closing Costs

The adjusted applicable federal short-term, midterm, and long-term rates are set forth for the month of March 2015. See Rev. Rul. 2015–4, page 743.

Section 482.—Allocation of Income and Deductions Among Taxpayers

Federal short-term, mid-term, and long-term rates are set forth for the month of March 2015. See Rev. Rul. 2015-4, page 743.

Section 483.—Interest on Certain Deferred Payments

The adjusted applicable federal short-term, midterm, and long-term rates are set forth for the month of March 2015. See Rev. Rul. 2015–4, page 743.

Section 642.—Special Rules for Credits and Deductions

Federal short-term, mid-term, and long-term rates are set forth for the month of March 2015. See Rev. Rul. 2015–4, page 743.

Section 807.—Rules for Certain Reserves

The adjusted applicable federal short-term, midterm, and long-term rates are set forth for the month of March 2015. See Rev. Rul. 2015–4, page 743.

Section 846.—Discounted Unpaid Losses Defined

The adjusted applicable federal short-term, midterm, and long-term rates are set forth for the month of March 2015. See Rev. Rul. 2015–4, page 743.

Section 1288.—Treatment of Original Issue Discount on Tax-Exempt Obligations

The adjusted applicable federal short-term, midterm, and long-term rates are set forth for the month of March 2015. See Rev. Rul. 2015–4, page 743.

Section 7520.—Valuation Tables

The adjusted applicable federal short-term, midterm, and long-term rates are set forth for the month of March 2015. See Rev. Rul. 2015–4, page 743.

Section 7872.—Treatment of Loans With Below- Market Interest Rates

The adjusted applicable federal short-term, midterm, and long-term rates are set forth for the month of March 2015. See Rev. Rul. 2015–4, page 743.

Bulletin No. 2015–10 699 March 9, 2015