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Introduction

Part I

Internal Revenue Bulletin 2024-51 · 2026-10-03 edition · updated 2026-10-04 · United States

Section 995.—Taxation of DISC Income to Shareholders

2024 Base Period T-Bill Rate. The “base period T-bill rate” for the period ending September 30, 2024, is published as required by section 995(f) of the Internal Revenue Code.

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▸Contents — Internal Revenue Bulletin 2024-51
Internal Revenue Bulletin 2024-51

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