INCOME TAX

REG–134219–08, page 842. This document contains proposed regulations relating to relief from joint and several liability under section 6015 of the Internal Revenue Code (Code).

Rev. Rul. 2015–25, page 695. Federal rates; adjusted federal rates; adjusted federal longterm 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 December 2015.

Rev. Rul. 2015–26, page 696. The �base period T-bill rate� for the period ending September 30, 2015, is published as required by section 995(f) of the Code.

Rev. Proc. 2015–56, page 827. Revenue Procedure 2015–56 provides guidance that taxpayers may use to determine whether costs paid or incurred to refresh or remodel a qualified retail or restaurant building are deductible under § 162(a), must be capitalized as improvements under § 263(a), or must be capitalized as property produced for use in the taxpayer’s trade or business under § 263A.

Notice 2015–79, page 775. This notice describes regulations that the Treasury Department and the IRS will issue to address certain transactions that are structured to avoid the purposes of section 7874 and certain post-inversion tax avoidance transactions.

Finding Lists begin on page ii.