Internal Revenue Service June 15, 2015 – Federal Register Recent Federal Regulation Documents

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Determination of Adjusted Applicable Federal Rates Under Section 1288 and the Adjusted Federal Long-Term Rate Under Section 382; Hearing Cancellation

Document Number: 2015-14623

Type: Proposed Rule

Date: 2015-06-15

Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury

This document cancels a public hearing on proposed regulations that provide the method to be used to adjust the applicable Federal rates (AFRs) under section 1288 of the Internal Revenue Code (adjusted AFRs) for tax-exempt obligations and the method to be used to determine the long-term tax-exempt and the adjusted Federal long-term rate under section 382.

https://regulations.justia.com/regulations/fedreg/2015/06/15/2015-14623.html

Notional Principal Contracts; Swaps With Nonperiodic Payments; Correction

Document Number: 2015-14622

Type: Rule

Date: 2015-06-15

Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury

This document contains corrections to final regulations (TD 9719) that were published in the Federal Register on May 8, 2015 (80 FR 26437). The final regulations amend the treatment of nonperiodic payments made or received pursuant to certain notional principal contracts.

https://regulations.justia.com/regulations/fedreg/2015/06/15/2015-14622.html