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INCOME TAX

Internal Revenue Bulletin 2015-11 · 2026-10-03 edition · updated 2026-10-04 · United States

REG–136018–13, page 759. These proposed regulations provide the method to be used to adjust the applicable Federal rates under section 1288 for tax-exempt obligations and the method to be used to determine the long-term tax-exempt rate and the adjusted Federal longterm rate under section 382.

T.D. 9712, page 750. The final regulations allow a taxpayer to elect the alternative simplified credit for a tax year on an amended return.

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▸Contents — Internal Revenue Bulletin 2015-11
Internal Revenue Bulletin 2015-11

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