Rev. Rul. 2025-24, page 764.
Internal Revenue Bulletin 2025-50 · 2026-10-03 edition · updated 2026-10-04 · United States
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 December 2025.
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