Rev. Rul. 2026-2, page 342.

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 January 2026.

T.D. 10042, page 320. These final regulations relate to the taxation of the income of foreign governments from investments in the United States. In particular, these final regulations provide guid­ ance for determining when a foreign government is engaged in commercial activity and when an entity is a controlled commercial entity. The final regulations will affect foreign governments that derive income from sources within the United States.