Notice 2023-66, page 992.
Internal Revenue Bulletin 2023-40 · 2026-10-03 edition · updated 2026-10-04 · United States
This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for September 2023 used under § 417(e)(3)(D), the 24-month average segment rates applicable for September 2023, and the 30-year Treasury rates, as reflected by the application of § 430(h)(2)(C)(iv).
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