SECTION 3. ADJUSTED ITEMS
Internal Revenue Bulletin 2025-32 · 2026-10-03 edition · updated 2026-10-04 · United States
.01 Applicable Percentage Table for 2026 . For taxable years beginning in calendar year 2026, the Applicable Percentage Table for purposes of § 36B(b)(3)(A) (i) and § 1.36B-3(g) is:
26 CFR 601.105: Examination of returns and claims for refund, credit, or abatement; determination of correct tax liability.
(Also Part 1, §§ 36B, 1.36B-2, 1.36B-3.)
Get a plain-English answer with a citation back to this text.
Ask AI about this code