Rev. Rul. 2023-12, page 1111.

Federal rates; adjusted federal rates; adjusted federal longterm rate, and the long-term tax exempt rate. For purposes of sections 382, 1274, 1288, 7872 and other sections of the Code, tables set forth the rates for July 2023.

T.D. 9975, page 1113. The temporary regulations, TD 9975, provide mandatory information and pre-filing registration requirements that must be completed before elections available under sections 48D(d), 6417, and 6418 of the Internal Revenue Code (Code) may be made.