SECTION 7. DRAFTING AND
Internal Revenue Bulletin 2025-51 · 2026-10-03 edition · updated 2026-10-04 · United States
CONTACT INFORMATION
The principal authors of this notice are Hayley Rassuchine and Raphael J. Cohen
of the Office of Associate Chief Counsel (International). However, other personnel from the Treasury Department and the IRS participated in its development. For further information regarding the allocation of foreign taxes, contact Hayley Rassuchine at (202) 317-6936 (not a toll-free number). For further information regarding the modification of the section 987 regulations, contact Raphael J. Cohen at (202) 317-6938 (not a tollfree number).
Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates
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