Part I. Rulings and Decisions Under the Internal Revenue Code of 1986
Internal Revenue Bulletin 2015-18 · 2026-10-03 edition · updated 2026-10-04 · United States
Section 42.—Low-Income Housing Credit
The adjusted applicable federal short-term, midterm, and long-term rates are set forth for the month of May 2015. See Rev. Rul. 2015–8, page 945.
Section 280G.—Golden Parachute Payments
Federal short-term, mid-term, and long-term rates are set forth for the month of May 2015. See Rev. Rul. 2015–8, page 945.
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 May 2015. See Rev. Rul. 2015–8, page 945.
Section 412.—Minimum Funding Standards
The adjusted applicable federal short-term, midterm, and long-term rates are set forth for the month of May 2015. See Rev. Rul. 2015–8, page 945.
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 May 2015. See Rev. Rul. 2015–8, page 945.
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 May 2015. See Rev. Rul. 2015–8, page 945.
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 May 2015. See Rev. Rul. 2015–8, page 945.
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 May 2015. See Rev. Rul. 2015–8, page 945.
Section 642.—Special Rules for Credits and Deductions
Federal short-term, mid-term, and long-term rates are set forth for the month of May 2015. See Rev. Rul. 2015–8, page 945.
Section 807.—Rules for Certain Reserves
The adjusted applicable federal short-term, midterm, and long-term rates are set forth for the month of May 2015. See Rev. Rul. 2015–8, page 945.
Section 846.—Discounted Unpaid Losses Defined
The adjusted applicable federal short-term, midterm, and long-term rates are set forth for the month of May 2015. See Rev. Rul. 2015–8, page 945.
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 May 2015. See Rev. Rul. 2015–8, page 945.
Section 7520.—Valuation Tables
The adjusted applicable federal short-term, midterm, and long-term rates are set forth for the month of May 2015. See Rev. Rul. 2015–8, page 945.
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 May 2015. See Rev. Rul. 2015–8, page 945.
Bulletin No. 2015–18 933 May 4, 2015
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