Small Business Taxes & Management
IRS Pronouncements--2015


Small Business Taxes & ManagementTM--Copyright 2015, A/N Group, Inc.

Note. The list below contains a synopses of revenue rulings, revenue procedures, notices, announcements and regulations beginning with those issued January 1, 2015. For a listing for prior years, go to:

IRS Pronouncements--2015
IRS Pronouncements--2014
IRS Pronouncements--2013
IRS Pronouncements--2012
IRS Pronouncements--2011
IRS Pronouncements--2010
IRS Pronouncements--2009
IRS Pronouncements--2008
IRS Pronouncements--2007
IRS Pronouncements--2006
IRS Pronouncements--2005
IRS Pronouncements--2004
IRS Pronouncements--2003
IRS Pronouncements--2002
IRS Pronouncements--2001
IRS Pronouncements--2000

We've included the IRB (Internal Revenue Bulletin) reference so you can find the full text on the IRS web site. We've tried to make the list as searchable as possible while keeping the descriptions short. Use the "find-in-page" or "find" feature of your browser (CTRL-F) to search this list. Be sure to try variations of keywords such as "activities" as well as "activity"; "depreciation" as well as "depreciate". You can download any Bulletin at the IRS website. The Applicable Federal Rate and interest rates on over- and underpayments are updated on our IRS Interest Rates page or, for more details go to the IRS AFR page

Notes.

For Revenue Rulings-- www.irs.gov/pub/irs-drop/rr-15-xx.pdf
For Revenue Procedures-- www.irs.gov/pub/irs-drop/rp-15-xx.pdf
For Notices-- www.irs.gov/pub/irs-drop/n-15-xx.pdf

The xx must be at least two digits. Thus, Revenue Ruling 5 for 2015 would be: www.irs.gov/pub/irs-drop/RR-15-05.pdf   For prior years, change the 15 to the appropriate year (available years vary).

Cumulative Listings - 2015

Revenue Rulings

Rev. Rul. 2015-23 (IRB 2015-52) Interest rates on underpayments and overpayments; quarter beginning January 1, 2016.
Rev. Rul. 2015-26 (IRB 2015-49) Sec. 995; base period T-bill rate; period ending September 30, 2015.
Rev. Rul. 2015-25 (IRB 2015-49) Applicable federal rates; adjusted federal long-term rate; December 2015.
Rev. Rul. 2015-24 (IRB 2015-48) Sec. 1274A; inflation adjustments; Rev. Rul. 2014-30 supplemented and superseded.
Rev. Rul. 2015-22 (IRB 2015-44) Applicable federal rates; adjusted federal long-term rate; November 2015.
Rev. Rul. 2015-21 (IRB 2015-40) Applicable federal rates; adjusted federal long-term rate; October 2015.
Rev. Rul. 2015-17 (IRB 2015-39) Interest rates on underpayments and overpayments; quarter beginning October 1, 2015.
Rev. Rul. 2015-20 (IRB 2015-38) Sec. 1.61-21(g); fringe benefits aircraft valuation formula; SIFL cents-per-mile rate; employer-provided aircraft; second half of 2015.
Rev. Rul. 2015-19 (IRB 2015-36) Applicable federal rates; adjusted federal long-term rate; September 2015.
Rev. Rul. 2015-18 (IRB 2015-34) Special Use Value; farms; interest rates; 2015 rates for computing special use value of farm real property; election under Sec. 2032A.
Rev. Rul. 2015-16 (IRB 2015-31) Applicable federal rates; adjusted federal long-term rate; August 2015.
Rev. Rul. 2015-15 (IRB 2015-27) Applicable federal rates; adjusted federal long-term rate; July 2015.
Rev. Rul. 2015-12 (IRB 2015-26) Interest rates on underpayments and overpayments; quarter beginning July 1, 2015.
Rev. Rul. 2015-14 (IRB 2015-22) Applicable federal rates; adjusted federal long-term rate; June 2015.
Rev. Rul. 2015-13 (IRB 2015-22) Update to Saturday, Sunday, Holiday rules for filing; Massachusetts; Rev. Rul. 1990-5 updated.
Rev. Rul. 2015-11 (IRB 2015-21) Costs of unrecoverable precious metals used in manufacturing processes are depreciable under Secs. 167 and 168; recoverable metals are not depreciable.
Rev. Rul. 2015-10 (IRB 2015-21) Transaction described is stock transfer in a Sec. 351 exchange followed by a reorganization under Sec. 368(a)(1)(D).
Rev. Rul. 2015-9 (IRB 2015-21) Transaction described is stock transfer in a Sec. 351 exchange followed by a reorganization under Sec. 368(a)(1)(D); Rev. Rul. 78-130 revoked.
Rev. Rul. 2015-8 (IRB 2015-18) Applicable federal rates; adjusted federal long-term rate; May 2015.
Rev. Rul. 2015-7 (IRB 2015-14) Applicable federal rates; adjusted federal long-term rate; April 2015.
Rev. Rul. 2015-6 (IRB 2015-13) Sec. 1.61-21(g); fringe benefits aircraft valuation formula; SIFL cents-per-mile rate; employer-provided aircraft; first half of 2015.
Rev. Rul. 2015-5 (IRB 2015-13) Interest rates on underpayments and overpayments; quarter beginning April 1.
Rev. Rul. 2015-4 (IRB 2015-10) Applicable federal rates; adjusted federal long-term rate; March 2015.
Rev. Rul. 2015-3 (IRB 2015-6) Applicable federal rates; adjusted federal long-term rate; February 2015.
Rev. Rul. 2015-1 (IRB 2015-4) Applicable federal rates; adjusted federal long-term rate; January 2015.
Rev. Rul. 2015-2 (IRB 2015-3) Insurance companies; interest rate tables; Sec. 807; determination of reserves; contracts issued in 2014 and 2015; Rev. Rul. 92-19 is supplemented in part.

 

Revenue Procedures

Rev. Proc. 2015-57 (IRB 2015-51) Student loans; Corinthian Colleges; loan discharged under Department of Education's Defense to Repayment discharge process; gross income; cancellation of debt.
Rev. Proc. 2015-56 (IRB 2015-49) Sec. 162; 263; 263A; restaurants; retail building; refresh or remodel costs; deduct vs. capitalize.
Rev. Proc. 2015-55 (IRB 2015-49) Pub. 1167; General Rules and Specifications for Substitute Forms and Schedules.
Rev. Proc. 2015-54 (IRB 2015-45) Salvage discount factors; discounted estimated salvage recoverable; Sec. 832; 2015.
Rev. Proc. 2015-52 (IRB 2015-45) Loss payment patterns and discount factors; 2015 accident year; discounted unpaid losses; Sec. 846.
Rev. Proc. 2015-53 (IRB 2015-44) 2016; inflation adjustments; cost-of-living adjustments; COLA; individual tax rate tables; personal exemption; standard deduction; estate and gift exemptions.
Rev. Proc. 2015-51 (IRB 2015-42) Form W-2; private printing; red-ink substitutes; Rev. Proc. 2014-58 superseded.
Rev. Proc. 2015-50 (IRB 2015-42) Automatic exchange relationships; list of countries; Sec. 6049; Rev. Proc. 2014-64 supplemented.
Rev. Proc. 2015-49 (IRB 2015-41) Sec. 42; unused housing credit carryovers allocated to qualified states for 2015.
Rev. Proc. 2015-48 (IRB 2015-40) Sec. 168(k); bonus depreciation; extension property; placed in service in 2014; elections; filing amended returns; Sec. 179(f) real property.
Rev. Proc. 2015-43 (IRB 2015-40) IRS will not issue letter rulings; no-rule areas added; certain issues involving Sec. 355; real property; Rev. Proc. 2015-3 supplemented.
Rev. Proc. 2015-47 (IRB 2015-39) Electronic filing of Form 8955-SSA and Form 5500-EZ; request waiver of electronic filing requirement.
Rev. Proc. 2015-46 (IRB 2015-39) Excise tax under Sec. 4371; foreign insurer or reinsurer; closing agreement; correct mailing address; Rev. Proc. 2003-78 updated.
Rev. Proc. 2015-45 (IRB 2015-39) Regulated investment company; RIC; investment in another RIC; diversification requirement.
Rev. Proc. 2015-44 (IRB 2015-38) Elimination of appeals arbitration program; Rev. Proc. 2006-14 obsoleted.
Rev. Proc. 2015-42 (IRB 2015-36) Foreign life insurance companies; domestic asset/liability percentages; domestic investment yields; Sec. 842(b).
Rev. Proc. 2015-38 (IRB 2015-36) Specifications for Substitute Form 941; Schedule B; Schedule D; Schedule R; Rev. Proc. 2014-57 superseded.
Rev. Proc. 2015-41 (IRB 2015-35) Guidance on process of requesting advance pricing agreement; APA; Rev. Proc. 2006-9, 2008-31 updated and superseded.
Rev. Proc. 2015-40 (IRB 2015-35) Procedures for requesting assistance from U.S. competent authority; provisions of income, estate, or gift tax treaty; Rev. Proc. 2006-54 modified and superseded; Rev. Proc. 2003-40 modified; Rev. Rul. 92-75 clarified; Rev. Proc. 2015-41 amplified.
Rev. Proc. 2015-39 (IRB 2015-33) Safe harbor; accrual method taxpayers treating economic performance as occurring ratably for certain service contracts; obtaining automatic consent for change.
Rev. Proc. 2015-36 (IRB 2015-27) Defined benefit plans with cash balance feature; employee stock ownership plans; ESOPs; inclusion in pre-approved program; Rev. Proc. 2011-49 superseded.
Rev. Proc. 2015-34 (IRB 2015-27) Multiemployer defined benefit pension plans; critical and declining funding status; application process for proposed suspension of benefits; model notice for plan sponsor.
Rev. Proc. 2015-37 (IRB 2015-26) Sec. 5.01 of Rev. Proc. 2015-3 amplified; IRS will not rule on assets in grantor trust with respect to Sec. 1014 basis step-up on death.
Rev. Proc. 2015-35 (IRB 2015-26) Specifications for private printing of red-ink substitutes; 2015 information returns; Rev. Proc. 2014-44 superseded.
Rev. Proc. 2015-33 (IRB 2015-24) Correction and clarification to Rev. Proc. 2015-13; certain procedures for changing a method of accounting; Sec. 381(a); modification of transition rules.
Rev. Proc. 2015-32 (IRB 2015-24) Late filing program amnesty for Form 5500 for certain plans made permanent; pilot program replaced; Rev. Proc. 2014-32 replaced.
Rev. Proc. 2015-31 (IRB 2015-23) Issuers of qualified mortgage bonds; QMBs; qualified mortgage certificates; MCCs; average area purchase price safe harbor; Rev. Proc. 2014-31 obsoleted in party.
Rev. Proc. 2015-30 (IRB 2015-20) Health Savings Accounts; HSAs; 2016 inflation adjusted amounts.
Rev. Proc. 2015-28 (IRB 2015-16) Rev. Proc. 2013-12 modified; new safe harbor EPCRS (Employee Plans Resolution System)correction methods; automatic contribution features; automatic enrollment; automatic escalation of deferrals; safe harbor correction methods.
Rev. Proc. 2015-27 (IRB 2015-16) Rev. Proc. 2013-12 modified; improvements to EPCRS (Employee Plans Resolution System); VCP compliance fees failures to meet requirements of participant loans.
Rev. Proc. 2015-29 (IRB 2015-15) Rev. Proc. 2015-3 amplified; Service will no longer issue rulings whether taxpayer meets requirements of Sec. 45.
Rev. Proc. 2015-26 (IRB 2015-15) Consolidated group; common parent ceases to exist; identification of agent to act on behalf of group.
Rev. Proc. 2015-25 (IRB 2015-14) Sec. 911; eligibility requirements for length of stay; adverse conditions in foreign country; list of countries.
Rev. Proc. 2015-24 (IRB 2015-13) Corrections to Rev. Proc. 2014-59; loss payment patterns; discount factors for 2014 accident year.
Rev. Proc. 2015-23 (IRB 2015-13) Sec. 143; qualified mortgage bonds; QMB; issuers of mortgage credit certificates; MOC; median gross income.
Rev. Proc. 2015-21 (IRB 2015-13) Charitable hospital organizations; correction and disclosure procedures; failure to meet requirements; Patient Protection and Affordable Care Act of 2010.
Rev. Proc. 2015-22 (IRB 2015-11) Change of address for opinion and advisory letters for Sec. 403(b) preapproved plan submission; user fee; Rev. Procs. 2013-22; 2014-28; 2015-8 modified.
Rev. Proc. 2015-20 (IRB 2015-9) Methods of accounting; tangible property regulations; Form 3115; Sec. 481 adjustment; small business taxpayers.
Rev. Proc. 2015-19 (IRB 2015-8) Vehicle depreciation limits for 2015; passenger autos; trucks and vans; lease inclusion amount vehicles first leased in 2015; modifications to 2014 depreciation limits and lease inclusion amount.
Rev. Proc. 2015-18 (IRB 2015-8) Publication 1167, General Rules and Specifications for Substitute Forms and Schedules; guidelines and general requirements.
Rev. Proc. 2015-17 (IRB 2015-7) Procedures for issuing determination letters and rulings on exempt status of qualified nonprofit health insurance issuers; QNHIIs; Sec. 501(c)(29); Rev. Proc. 2012-11 superseded.
Rev. Proc. 2015-16 (IRB 2015-7) Disclosure of item on income tax return; disclosure of position; adequate for reducing the understatement of income tax under Sec. 6662(d); accuracy-related penalty; tax return preparer penalty; Sec. 5594(a); Rev. Proc. 2014-15 updated.
Rev. Proc. 2015-15 (IRB 2015-5) 2015 monthly national average premium for qualified health plans; bronze level of coverage; maximum individual shared responsibility payment under Sec. 5000A.
Rev. Proc. 2015-14 (IRB 2015-5) List of Automatic Changes to which automatic change procedures of Rev. Proc. 2015-13 apply.
Rev. Proc. 2015-13 (IRB 2015-5) Sec. 446; updates and revises general procedures to obtain consent for change in accounting methods; procedures for nonautomatic consent of Commissioner; procedures for automatic consent to change to a method described in Rev. Proc. 2015-14 (List of Automatic Changes).
Rev. Proc. 2015-12 (IRB 2015-2) Sec. 162, 263A; guidance on expenditures to maintain, replace or improve cable system network assets deductibility; capitalization; guidance on computing depreciation.
Rev. Proc. 2015-10 (IRB 2015-2) Sec. 509(a); issuance of determination letters and rulings on private foundations; Sec. 4942 operating foundation status; exempt operating foundation status; nonexempt charitable trusts; Rev. Proc. 2014-10 superseded.
Rev. Proc. 2015-09 (IRB 2015-2) Sec. 501; 521; issuance of determination letters on exempt status; revocation and modification of determination letters; Sec. 7428; Rev. Proc. 2014-9 superseded.
Rev. Proc. 2015-08 (IRB 2015-1) Guidance for user fee program for requests for letter rulings, determination letters, etc.; Tax Exempt and Government Entities; Rev. Proc. 2014-8 superseded.
Rev. Proc. 2015-07 (IRB 2015-1) Areas where Associate Chief Counsel International will not issue letter rulings or determination letters; Rev. Proc. 2014-7 superseded.
Rev. Proc. 2015-06 (IRB 2015-1) Determination letters for qualified status of employee plans under Sections 401(a), 403(a), 409, and 4975; Rev. Proc. 2014-6 superseded.
Rev. Proc. 2015-05 (IRB 2015-1) Procedures for determination letters on exempt status Sec. 501(c)(3); Form 1023-EZ.
Rev. Proc. 2015-04 (IRB 2015-1) Rulings and information letters; issuance procedures; revised; Rev. Proc.. 2014-4 superseded.
Rev. Proc. 2015-03 (IRB 2015-1) Revised list of areas where IRS will not issue letter rulings or determination letters; Corporate; Financial Institutions and Products; Income Tax and Accounting; International; Passthroughs and Special Industries; Procedure and Administration; Tax Exempt and Government Entities; Rev. Proc. 2014-3 superseded.
Rev. Proc. 2015-02 (IRB 2015-1) Technical advice memoranda; TAMS; taxpayer rights when field office requests TAMS; Corporate; Financial Institutions and Products; Income Tax and Accounting; International; Passthroughs and Special Industries; Procedure and Administration; Tax Exempt and Government Entities; Rev. Proc. 2014-2 superseded.
Rev. Proc. 2015-01 (IRB 2015-1) Procedures for letter rulings and information letters; Corporate; Financial Institutions and Products; Income Tax and Accounting; International; Passthroughs and Special Industries; Procedure and Administration; Tax Exempt and Government Entities; Rev. Proc. 2014-1 superseded.

 

Regulations

T.D. 9744 (IRB 2015-49) Sec. 9815; final regulations concerning Public Health Services Act.
T.D. 9743 (IRB 2015-48) Pension plans; statutory hybrid plan with an interest crediting rate; hybrid plan regulations; anti-cutback rules; applicability dates.
T.D. 9742 (IRB 2015-46) PTIN; user fee to obtain new or renew a Preparer Tax Identification Number; reduction from $50 to $33.
T.D. 9741 (IRB 2015-45) Sec. 141; allocation and accounting; certain remedial actions; postpones of private activity bond restrictions.
T.D. 9740 (IRB 2015-42) Sec. 4942; 4945; foreign organizations; qualifying public charity; good faith determination; qualifying distributions under Sec. 4942; private foundations.
T.D. 9739 (IRB 2015-41) Sec. 368(a)(1)(F); corporate reorganization; change in identity, form, or place of organization; transferor as domestic corporation and acquiring corporation as foreign; outbound F reorganization.
T.D. 9734 (IRB 2015-41) Sec. 871; payments that are dividend equivalents; calculation of dividend equivalent; withholding rules.
T.D. 9733 (IRB 2015-41) Sec. 956; U.S. property of property held by a controlled foreign corporation; CFC; certain transactions involving partnerships; rents and royalties in active conduct of trade or business.
T.D. 9738 (IRB 2015-40) Sec. 482; transfer pricing rules; coordination with other code provisions.
T.D. 9737 (IRB 2015-40) Sec. 851; reulated investment companies; RICs; asset diversification.
T.D. 9736 (IRB 2015-39) Sec. 988; integrated transactions involving foreign currency denominated debt instrument and multiple hedging transactions.
T.D. 9732 (IRB 2015-39) Sec. 430; determination of minimum required distributions for single-employer defined benefit plans; excise tax for failure to satisfy minimum funding requirements.
T.D. 9735 (IRB 2015-37) Multiemployer pension plans; Multiemployer Pension Reform Act of 2014; MPRA; plans with insufficient funds; suspension of benefit provisions.
T.D. 9731 (IRB 2015-37) Domestic production activities; allocation of W-2 wages; wage limitation; employers of the same employee; short taxable year.
T.D. 9730 (IRB 2015-35) Automatic extension of time to file information returns on forms in the W-2 series; second 30-day extension to file.
T.D. 9729 (IRB 2015-35) Guidance for determining taxable beneficiary's basis in a term interest in a charitable remainder trust on disposition of all interests in trust.
T.D. 9728 (IRB 2015-33) Sec. 706; Varying partnership interests during the year; determination of partner's distributive share of partnership items of income, gain, loss, deduction, and credit; required taxable year of partnership.
T.D. 9727 (IRB 2015-32) Final regulations for filing claim for refund or credit.
T.D. 9726 (IRB 2015-31) Sec. 9815; health plans; coverage of preventive services; religious objection to coverage of contraceptive services; definition of closely held for profit entity.
T.D. 9723 (IRB 2015-31) Multiemployer pension plans; Multiemployer Pension Reform Act of 2014; MPRA; plans with insufficient funds; suspension of benefit provisions.
T.D. 9725 (IRB 2015-26) Sec. 2010; gift and estate taxes; computation of applicable credit and exclusion amount allowed to an gift or estate tax; rules for electing portability; deceased spouse unused exclusion.
T.D. 9724 (IRB 2015-26) Disclosure of the summary of benefits and coverage and uniform glossary for group health plans; amendments to the 2012 final regulations.
T.D. 9722 (IRB 2015-26) Corporate partner; avoidance of corporate-level gain through transactions with partnership involving equity interests of partner; corporate partner acquisition or increase in interest in it's own stock held by a partnership; partnership distributions of corporate partner stock to the corporate partner.
T.D. 9721 (IRB 2015-25) Sec. 382; modification of effective date of earlier regulations; T.D. 9638 (published 2013).
T.D. 9720 (IRB 2015-25) Sec. 7874; Foreign corporation; substantial business activities in the foreign country in which incorporated.
T.D. 9719 (IRB 2015-21) Sec. 446; 956; notional principal contract with a nonperiodic payment; treated as two separate transactions consisting of one or more loans and an on-market, level payment swap.
T.D. 9717 (IRB 2015-16) Sec. 41; allocation of the credit for increasing research to corporations and trades of businesses under common control; railroad track maintenance credit; election of reduced research credit.
T.D. 9718 (IRB 2015-15) Sec. 6501; exception to general three-year limitations on assessment for undisclosed listed transactions.
T.D. 9716 (IRB 2015-15) Sec. 162; allowable deduction for compensation; publicly held corporation; qualified performance based compensation; stock options; stock appreciation rights.
T.D. 9715 (IRB 2015-15) Sec. 1502; agent for consolidated group; authority of agent for group.
T.D. 9714 (IRB 2015-14) Excepted benefits under ERISA; Public Health Service Act; limited wraparound coverage.
T.D. 9713 (IRB 2015-13) Sec. 6049; broker reporting of bond premium and acquisition premium; guidance under Sec. 6045, 6045A, 6049; debt instruments and options; reporting of adjusted basis; transfer reporting for Sec. 1256 options and debt instruments.
T.D. 9712 (IRB 2015-11) Sec. 41; alternative simplified credit; election on amended return.
T.D. 9711 (IRB 2015-11) Covered entity; fee imposed under Patient Protection and Affordable Care Act.
T.D. 9710 (IRB 2015-8) Sec. 909; foreign income taxes separated from related income.
T.D. 9709 (IRB 2015-7) Procedures for certain entities to apply for exemption from Federal income tax; qualified nonprofit health insurance issuers.
T.D. 9708 (IRB 2015-5) Sec. 501; requirements for charitable hospital organizations; PPACA.
T.D. 9707 (IRB 2015-2) Form 5472 Information Return of a 25% Foreign-Owned U.S. Corporation or a Foreign Corporation Engaged in a U.S. Trade or Business; filing of late return; form due by due date of return, including extensions.

 

Proposed Regulations

REG-134219-08 (IRB 2015-49) 6015; innocent spouse relief; joint and several liability.
REG-121496-15 (IRB 2015-46) PTIN; user fee to obtain new or renew a Preparer Tax Identification Number; reduction from $50 to $33.
REG-140379-02; REG-142559-02 (IRB 2015-45) Sec. 141; portion of proposed rulemaking withdrawn; unnecessary.
REG-148998-13 (IRB 2015-45) Marital status; same sex couples; definitions.
REG-155164-09 (IRB 2015-41) Sec. 954; 956; U.S. property of property held by controlled foreign corporation; CFC; certain transactions involving partnerships.
REG-138344-13 (IRB 2015-41) Sec. 170; charitable contributions; exception to contemporaneous written acknowledgement requirement; substantiating contributions of $250 or more; time and manner for donee organizations to file information returns.
REG-127895-14 (IRB 2015-41) Sec. 871; cross reference to T.D. 9734; determining when a complex contract provides for a dividend equivalent payment; qualified derivatives dealers.
REG-139483-13 (IRB 2015-40) Sec. 367; exception for property transferred to a foreign corporation; active trade or business; exception to Sec. 367(d) for transfers of foreign goodwill or going concern value.
REG-112997-10 (IRB 2015-39) Sec. 2801; tax on U.S. citizens in connection with gifts and bequests from individuals who relinquished U.S. citizenship.
REG-123640-15 (IRB 2015-37) Multiemployer pension plans; Multiemployer Pension Reform Act of 2014; MPRA; plans with insufficient funds; suspension of benefit provisions.
REG-143800-14 (IRB 2015-37) Sec. 46B; eligible employer-sponsored health plan; minimum value requirement; substantial coverage of inpatient hospitalization and physician services.
REG-136459-09 (IRB 2015-37) Oil related qualified production activities income and qualified films; activities in Puerto Rico; determining domestic production gross receipts; construction activities; agricultural and horticultural cooperatives.
REG-109813-11 (IRB 2015-37) Sec. 937; presence test for qualifying as a bona fide resident of a U.S. possession or territory.
REG-103033-11 (IRB 2015-37) Sec. 6707A; 6011; penalty for failure to include on any return or statement required information; reportable transaction.
REG-132075-14 (IRB 2015-35) Remove automatic extensions fo time to file certain information returns; Form W-2G, 1042-S, 1094-C, 1095-B, 1095-C, 1097 series, 1098 series, 1099 series, 3921, 5498 series and 8027; remove opportunity to seek second 30-day extension to file.
REG-109370-10 (IRB 2015-33) Sec. 706; Varying partnership interests during the year; determination of partner's distributive share of partnership items of income, gain, loss, deduction, and credit; required taxable year of partnership.
REG-115452-14 (IRB 2015-32) Sec. 707; partners and partnerships; disguised payment for services; conforming modifications to regulations governing guaranteed payments; proposed modifications to Rev. Procs. 93-27 and 2001-43; issuance of interests in partnership profits to service providers.
REG-102648-15 (IRB 2015-31) Multiemployer pension plans; Multiemployer Pension Reform Act of 2014; MPRA; plans with insufficient funds; suspension of benefit provisions.
REG-138526-14 (IRB 2015-28) Sec. 54A; 103; 148; 6431; issue price definition for arbitrage restrictions; tax-exempt bonds; tax credit bonds; direct pay bonds.
REG-102837-15 (IRB 2015-27) Sec. 529A; guidance for Achieving a Better Life Experience Act of 2014; ABLE; corresponding amenedments to Secs. 511, 513, 2501, 2503, 2511, 2642, 2652, 6011.
REG-149518-03 (IRB 2015-26) Sec. 337; partnership transactions involving equity interest of a partner; corporate partner; avoidance of corporate-level gain.
REG-138759-14 (IRB 2015-26) Sec. 732; aggregation of basis for partnership distributions involving equity interests of a partner; limitation on application of rules that might cause basis reduction or gain recognition.
REG-101652-10 (IRB 2015-26) Sec. 1502; elimination of circular adjustments to basis; absorption of losses; use of consolidated group's losses attributable to a subsidiary.
REG-140991-09 (IRB 2015-23) Banks and domestic building and loan associations that receive federal financial assistance; FFA.
REG-108214-15 (IRB 2015-23) Sec. 1297; foreign insurance company's income excluded from passive income; income to be earned by an insurance company that would be subject to tax under subchapter L if it were a domestic corporation.
REG-132634-14 (IRB 2015-21) Sec. 7704; qualifying income from exploration, development, mining, or production, processing, refining, transportation, and marking of minerals or natural resources; publicly traded partnerships and partners.
REG-107595-11 (IRB 2015-21) Sec. 1022; application of modified carryover rules; affecting certain decedents who died in 2010.
REG-102656-15 (IRB 2015-21) Sec. 446; 956; notional principal contract with a nonperiodic payment; treated as two separate transactions consisting of one or more loans and an on-market, level payment swap.
REG-103281-11 (IRB 2015-19) Sec. 5000C; James Zadroga 9/11 Health and Compensation Act; 2-percent tax on payments made by U.S. government to foreign persons pursuant to certain contracts.
REG-133489-13 (IRB 2015-16) Sec. 41; research credit; allocation to corporations and trades or businesses under common control; railroad track maintenance credit; reduced research credit.
REG-143040-14 (IRB 2015-13) Guidance to brokers who must report OID income on tax-exempt debt instrument; debt instrument elections; transfer of debt instrument or Sec. 1256 option.
REG-132253-11 (IRB 2015-12) Sec. 6041; information returns; winnings from bingo, keno, and slot machine play.
REG-100400-14 (IRB 2015-12) Consolidated group; corporation joins or leaves; reporting certain items of income or deduction.
REG-143416-14 (IRB 2015-11) Covered entity; fee imposed under Patient Protection and Affordable Care Act.
REG-136018-13 (IRB 2015-11) Sec. 1288; method to adjust applicable Federal rates; tax-exempt obligations; method used to determine long-term tax-exempt rate; adjusted Federal long-term rate under Sec. 382; limitation on net operating loss carryovers.
REG-102648-15 (IRB 2015-10) Guidance with respect to Multiemployer Pension Reform Act of 2014; MPRA; critical or declining status; suspension of benefits.
REG-153656-03 (IRB 2015-5) Sec. 41; research credit; internal use software; qualified research.
REG-145878-14 (IRB 2015-2) Summary of benefits and coverage; SBC; uniform glossary for group heath plans and health insurance coverage in group and individual markets.
REG-132751-14 (IRB 2015-2) Public Health Service Act; wraparound coverage; amendment of regulations regarding excepted benefits.
REG-109187-11 (IRB 2015-2) Transferor of installment obligation; gain recognition under Sec. 453B on certain dispositions.

 

Notices

Notice 2015-87 (IRB 2015-52) Guidance on Affordable Care Act to employer provided health coverage; health insurance reimbursement arrangements; HRA contributions; employer flex contributions; fringe benefit payments; COBRA continuation coverage rules.
Notice 2015-86 (IRB 2015-52) Same-sex spouses; Obergefell vs. Hodges; guidance under Sec. 401(a); health and welfare plans; cafeteria plans; Sec. 125.
Notice 2015-85 (IRB 2015-52) Corporate bond monthly yield curve December 2015; Sec. 417; 430; interest rate on 30-year Treasury securities.
Notice 2015-84 (IRB 2015-52) Plan qualification requires; list of changes to be used by plan sponsors; determination letters.
Notice 2015-83 (IRB 2015-51) Tax-exempt tribal economic development bonds; Sec. 7871(f); allocation of amount of national volume; Notice 2012-48, 2012-31 modified.
Notice 2015-82 (IRB 2015-50) Sec. 263; de minimis safe harbor limit deducting assets; taxpayers without applicable financial statement; $500 to $2,500.
Notice 2015-81 (IRB 2015-49) Sec. 529A; Achieving Better Life Experience; ABLE; changes to proposed regulations.
Notice 2015-79 (IRB 2015-49) Sec. 7874; describes regulations that address certain post-inversion tax avoidance transactions.
Notice 2015-80 (IRB 2015-48) Corporate bond monthly yield curve November 2015; Sec. 417; 430; interest rate on 30-year Treasury securities.
Notice 2015-78 (IRB 2015-48) Sec. 144; qualified student loan bonds; clarification of requirements of tax-exempt bond financing.
Notice 2015-77 (IRB 2015-47) Housing Finance Agency Innovation Fund for the Hardest-Hit Housing Markets; HFA Hardest Hit Fund; safe harbor method for computing homeowner's deduction for payments made on home mortgage; extended through taxable year 2017; Notice 2013-7 amplified; Rev. Proc. 2011-65 amplified.
Notice 2015-76 (IRB 2015-46) Sec. 4261; excise tax; air transportation; tax attributable to mileage awards; redeemed awards.
Notice 2015-75 (IRB 2015-46) Sec. 415; qualified retirement plans; dollar limitations on benefits and contributions; COLA; inflation adjustment; IRAs; pension plans.
Notice 2015-74 (IRB 2015-46) Listing Notice; structured financial transaction; identifying listed transactions; disclosures; Notice 2015-48 revoked.
Notice 2015-73 (IRB 2015-46) Listing Notice; structured financial transaction; identifying listed transactions; disclosures; Notice 2015-47 revoked.
Notice 2015-72 (IRB 2015-44) Description of practices for administrative appeals process; cases docketed in U.S. Tax Court; Rev. Proc. 87-24 updated.
Notice 2015-71 (IRB 2015-43) Corporate bond monthly yield curve October 2015; Sec. 417; 430; interest rate on 30-year Treasury securities.
Notice 2015-70 (IRB 2015-43) Sec. 48 property; definition of certain types of qualiifed property; requests for comments.
Notice 2015-60 (IRB 2015-43) Sec. 4375; 4376; applicable dollar amount for determining fee; policy and plan years on or after October 1, 2015.
Notice 2015-69 (IRB 2015-41) Sec. 1033; 4-year replacement period extension; livestock sold on account of drought; list of counties that experience exception, extreme, or severe drought during 12-month period ending August 31, 2015.
Notice 2015-68 (IRB 2015-41) Sec. 6055; information reporting on minimum essential coverage.
Notice 2015-67 (IRB 2015-41) Finalizes and supersedes Notice 2014-17; per capita distributions to Indian tribe members mad from funds held in trust by Secretary of Interior; exclusion from gross income.
Notice 2015-66 (IRB 2015-41) Intention to amend regs. under Secs. 1471-1474; extend time that certain FACTA transitional rules will apply; date for beginning of withholding.
Notice 2015-65 (IRB 2015-40) Sec. 613(A); 2015 Marginal Production Rates; percentage depletion on marginal properties.
Notice 2015-64 (IRB 2015-40) Sec. 43; inflation adjustment; phase-out amount; enhanced oil recovery credit for 2015.
Notice 2015-63 (IRB 2015-40) Optional special per diem rates; 2015-2016; special transportation industry rate; rate for incidentals expenses only; high-cost localities for high-low substantiation method.
Notice 2015-59 (IRB 2015-40) Sec. 337; 355; distributions; property of regulated investment company; RIC; real estate investment trust; REIT.
Notice 2015-62 (IRB 2015-39) Sec. 4944; private foundation managers; relationship between a particular investment and the foundation's charitable purpose; exercising ordinary business care.
Notice 2015-61 (IRB 2015-39) Corporate bond monthly yield curve September; Sec. 417; 430; interest rate on 30-year Treasury securities.
Notice 2015-58 (IRB 2015-37) Defined benefit pension plans maintained by groups of cooperatives and related entities and groups of charities; minimum funding requirements.
Notice 2015-57 (IRB 2015-36) Delay in implementation of notice to beneficiary of estate as to basis; Sec. 1014(f), 6035; statements required to be furnished to beneficiary before February 290, 2016.
Notice 2015-56 (IRB 2015-35) Sec. 6462; Federal income tax treatment of credits; one-time claim submission process.
Notice 2015-52 (IRB 2015-35) Affordable Care Act; Sec. 4980I; excise tax on high-cost health plans; adjustment of dollar limits; payment of applicable tax; Notice 2015-15 supplemented.
Notice 2015-55 (IRB 2015-34) Corporate bond monthly yield curve August; Sec. 417; 430; interest rate on 30-year Treasury securities.
Notice 2015-54 (IRB 2015-34) Sec. 721(c); intention to issue regulations; transfers by U.S. persons of certain property to a partnership with foreign partners related to transferor; controlled transactions; Sec. 482; 6662; valuation of transactions.
Notice 2015-53 (IRB 2015-33) Static mortality tables; defined benefit pension plans; calculating funding target; modified unisex version of mortality tables; monthly minimum present value under Sec. 417(e)(3).
Notice 2015-50 (IRB 2015-30) Corporate bond monthly yield curve; Sec. 417; 430; interest rate on 30-year Treasury securities.
Notice 2015-49 (IRB 2015-30) Intention of IRS to amend required minimum distribution regulations under Sec. 401(a)(9); use of lump-sum payments to replace annuity payments paid by qualified defined benefit pension plan.
Notice 2015-48 (IRB 2015-30) Transaction of Interest Notice; structured financial transaction; defer and treat ordinary income and short-term capital gain as long-term capital gain; denominated as option, notional principal contract, or forward contract.
Notice 2015-47 (IRB 2015-30) Listing Notice; structured financial transaction; defer and treat ordinary income and short-term capital gain as long-term capital gain; denominated as option contract.
Notice 2015-43 (IRB 2015-29) Expatriate Health Coverage Clarification Act; EHCCA; special rules under ACA for expatriate health plans; EHPs; interim guidance; frequently asked questions.
Notice 2015-46 (IRB 2015-28) Charitable hospital organization; compliance with requirement in Sec. 1.501(r)-4(b)(1)(iii)(F).
Notice 2015-45 (IRB 2015-26) 2014 Sec. 45K reference price; Sec. 45K(d)(2)(C); enhanced oil recovery credit; Sec. 43; marginal well production credit; Sec. 45I; percentage depletion of oil and gas from marginal properties; Sec. 613A.
Notice 2015-44 (IRB 2015-26) Sec. 45Q; inflation adjustment factor; carbon dioxide sequestration credit for 2015.
Notice 2015-42 (IRB 2015-26) Corporate bond monthly yield curve; Sec. 417; 430; interest rate on 30-year Treasury securities.
Notice 2015-41 (IRB 2015-24) Guidance for Secs. 1(h) and 852; regulated investment companies and shareholders; computation and treatment of capital gain dividends.
Notice 2015-40 (IRB 2015-24) Comments requested on methods of accounting; new financial accounting revenue recognition standards.
Notice 2015-39 (IRB 2015-22) Corporate bond monthly yield curve; Sec. 417; 430; interest rate on 30-year Treasury securities.
Notice 2015-38 (IRB 2015-21) List of designated private delivery services; PDS; Notice 2004-83 updated; timely mailing as timely filing; postmark date.
Notice 2015-32 (IRB 2015-20) Credit for Renewable Electricity Production and Refined Coal Production; inflation adjustment factor and reference prices; Sec. 45.
Notice 2015-10 (IRB 2015-20) Withholding under chapter 3 or 4; claim of refund or credit for amounts withheld; substantive tax liability of foreign persons.
Notice 2015-37 (IRB 2015-19) Sec. 36B; eligibility for Minimum Essential Coverage; premium tax credit; Children's Health Insurance buy-in program.
Notice 2015-35 (IRB 2015-18) Zadroga Act; Sec. 5000C; 2 percent tax on payments by the U.S. government to foreign persons with respect to certain contracts; list of qualified income tax treaties.
Notice 2015-34 (IRB 2015-18) Indian tribal government programs; general welfare exclusion; taxpayers may continue to rely on Rev. Proc. 2014-35.
Notice 2015-33 (IRB 2015-18) Sec. 911; adjusted limitation on foreign housing expenses for 2015.
Notice 2015-31 (IRB 2015-17) Corporate bond monthly yield curve; Sec. 417; 430; interest rate on 30-year Treasury securities.
Notice 2015-30 (IRB 2015-17) Penalty relief for taxpayers who received incorrect or delayed Form 1095-A and who timely filed 2014 return.
Notice 2015-25 (IRB 2015-14) Extension of temporary nondiscrimination relief in Notice 2014-54; certain closed defined benefit plans.
Notice 2015-17 (IRB 2015-14) Excise tax under Sec. 4980D; transition relief from assessment for small employers; other than applicable large employers; reimbursing premiums of 2%-shareholder/employees of S corporations; reimbursement or premium payment of individual health insurance policy of employee.
Notice 2015-27 (IRB 2015-13) 2015-2016 Guidance Priority List; invitation for comments.
Notice 2015-26 (IRB 2015-13) How a State or local government amends nomination of an empowerment zone.
Notice 2015-25 (IRB 2015-13) Sec. 45, 48l; beginning of construction; Notices 2013-29, 2013-60, 2014-46 updated; dates for deemed satisfaction of Continuous Construction or Continuous Efforts Tests extended.
Notice 2015-24 (IRB 2015-13) Corporate bond monthly yield curve; Sec. 417; 430; interest rate on 30-year Treasury securities.
Notice 2015-23 (IRB 2015-12) Sec. 42h; 142; 146; resident populations of states, D.C., and Puerto Rico; state housing credit ceiling; private activity bond volume cap; private activity bond volume limit.
Notice 2015-22 (IRB 2015-12) Sec. 6654; waiver of addition to tax for underpayment; farmers and fisherman who received erroneous 2014 Forms 1095-A; file and pay by April 15, 2015.
Notice 2015-21 (IRB 2015-12) Proposed revenue procedure; optional safe harbor method; individual taxpayers; determination of wagering gain or loss from certain slot machine play.
Notice 2015-18 (IRB 2015-12) Sec. 529A; establish and maintain qualified ABLE program; proposed regulations to be issued.
Notice 2015-20 (IRB 2015-11) List of Indian tribes who have settled tribal trust cases against the U.S.; Notice 2013-1 appendix updated.
Notice 2015-16 (IRB 2015-10) Excise tax on high cost employer-sponsored health coverage; Sec. 4980I; request for comments; potential approaches.
Notice 2015-14 (IRB 2015-10) Sec. 48A; Phase III; Qualifying Advanced Coal Project Program; Round 2; reallocation round.
Notice 2015-13 (IRB 2015-10) Sec. 51; Work Opportunity Tax Credit; extended through 2014; 28-day deadline; Form 8850.
Notice 2015-12 (IRB 2015-10) Sec. 54C; new clean renewable energy bonds; New CREBs; volume cap; allocation of remaining volume cap.
Notice 2015-19 (IRB 2015-9) Corporate bond monthly yield curve; Sec. 417; 430; interest rate on 30-year Treasury securities.
Notice 2015-15 (IRB 2015-9) Claim for refund under Sec. 6402; overpaid FICA taxes; employee consent; proposed revenue procedure.
Notice 2015-11 (IRB 2015-8) Qualified Zone Academy Bonds; QZAB; maximum face amount that can be issued.
Notice 2015-9 (IRB 2015-6) Reconciliation of advance payments of premium tax credit and credit allowed on return; limited penalty relief for taxpayers with balance due on 2014 return.
Notice 2015-8 (IRB 2015-6) Sec. 45R for certain small employers that cannot afford qualified health plan; QHP; Small Business Health Options Program Exchange; SHOP; business address in Iowa county where SHOP not available.
Notice 2015-7 (IRB 2015-6) Anticipate issuance of proposed regulations; governmental plan; coverage of public charter school employees; Sec. 414(d).
Notice 2015-3 (IRB 2015-6) Rules for claimants; one-time claim; retroactively extended 2014 biodiesel mixture and alternative fuel excise tax credits; rules for other extended credits.
Notice 2015-6 (IRB 2015-5) FICA withholding; FUTA tax; reporting requirements; sick pay paid by third parties rather than employers; filing requirements for new Form 8922, Third Party Sick Pay Recap.
Notice 2015-5 (IRB 2015-5) Corporate bond monthly yield curve; spot segment rates for December 2014; 24-month average segment rates applicable for January 2015 and the 30-year Treasury rates; Sec. 417; 430.
Notice 2015-4 (IRB 2015-5) Sec. 48; small wind energy property; performance and quality standards that must be met to qualify for the credit; reliance on an eligible certifier; required contents of a certification.
Notice 2015-2 (IRB 2015-4) Transit benefits; amounts treated as wages; $130 per month; special administrative procedure; fourth quarter Form 941.
Notice 2015-1 (IRB 2015-2) Special valuation rules for vehicles; maximum vehicle values; use of standard mileage rate for valuing personal use.

 

Announcements

Announcement 2015-346 (IRB 2015-52) Notice to potential donors; U.S. Tax Court; declaratory judgment proceedings under Sec. 7428.
Announcement 2015-35 (IRB 2015-51) Rev. Proc. 2015-55; corrections; administrative items.
Announcement 2015-34 (IRB 2015-51) Notice to potential donors; U.S. Tax Court; declaratory judgment proceedings under Sec. 7428.
Announcement 2015-33 (IRB 2015-49) Sec. 501(c)(3); revocation of organizations for failure to meet code section requirements.
Announcement 2015-32 (IRB 2015-49) Sec. 7428; 170; notice to potential donors of organizations that have recently filed time declaratory judgment.
Announcement 2015-31 (IRB 2015-49) Correction to Rev. Proc. 2015-51; certain specifications for checkboxes on Form W-2; sample substitute forms.
Announcement 2015-27 (IRB 2015-48) Notice to potential donors of organizations that have filed a declaratory judgment suit; challenge of revocation of exempt status.
Announcement 2015-26 (IRB 2015-47) OPR; Office of Professional Responsibility; disciplinary action; Circular No. 230.
Announcement 2015-30 (IRB 2015-46) Notice to potential donors; U.S. Tax Court; declaratory judgment proceedings under Sec. 7428.
Announcement 2015-29 (IRB 2015-46) Notice to potential donors; U.S. Tax Court; declaratory judgment proceedings under Sec. 7428.
Announcement 2015-28 (IRB 2015-46) Revocation of Sec. 501(c)(3) organizations; failure to meet code section requirements.
Announcement 2015-25 (IRB 2015-39) Notice to donors of organizations that have filed judgment suit under Sec. 7482 challenging revocation.
Announcement 2015-20 (IRB 2015-38) Office of Professional Responsibility; OPR; announcement of disciplinary sanctions.
Announcement 2015-24 (IRB 2015-36) Serves notice to potential donors of organizatins that have recently filed a suit challenging revocation of status of eligible donee under Sec. 170(c)(2).
Announcement 2015-23 (IRB 2015-36) Beginning January 1, 2016 IRS will no longer accept checks for more than $99,999,999.00.
Announcement 2015-22 (IRB 2015-35) Indentity protection services received by taxpayer as a result of a data breach where services provided by organization that experienced the data breach; value of service not included in gross income; employee.
Announcement 2015-21 (IRB 2015-34) Revocation of Sec. 501(c)(3) organizations exempt status for failure to meet code section requirements.
Announcement 2015-18 (IRB 2015-33) Rev. Proc. 2015-35 amended; penalties for failure to file correct information returns under Sec. 6721.
Announcement 2015-19 (IRB 2015-32) Future changes to determination letter program for qualified individually designed plans; transition period; determination letters submitted off-cycle.
Announcement 2015-17 (IRB 2015-28) Revocation of Sec. 501(c)(3) organizations exempt status for failure to meet code section requirements.
Announcement 2015-16 (IRB 2015-24) Correction of Announcement 2015-14; revocation of 501(c)(3) organizations for failure to file.
Announcement 2015-15 (IRB 2015-22) Office of Professional Responsibility; OPR; disciplinary sanctions involving attorneys, CPAs, enrolled agents and actuaries and retirement plan agents, and appraisers.
Announcement 2015-14 (IRB 2015-20) Revocation of Sec. 501(c)(3) organizations exempt status for failure to meet code section requirements.
Announcement 2015-13 (IRB 2015-14) Airline payment amounts; rollover; guidance.
Announcement 2015-11 (IRB 2015-14) Annual report on advance pricing agreements; APAs; Advance Pricing and Mutual Agreement Program; APMA.
Announcement 2015-7 (IRB 2015-13) Office of Professional Responsibility; OPR; disciplinary sanctions involving attorneys, CPAs, enrolled agents and actuaries and retirement plan agents, and appraisers.
Announcement 2015-12 (IRB 2015-12) Revocation of Sec. 501(c)(3) organizations; failure to meet code section requirements; contributions no longer deductible.
Announcement 2015-10 (IRB 2015-11) Revocation of Sec. 501(c)(3) organizations; failure to meet code section requirements; contributions no longer deductible.
Announcement 2015-1 (IRB 2015-11) Changes to processing of employee plans determination letters.
Announcement 2015-8 (IRB 2015-9) U.S. v. Quality Stores, Inc. decision; claims for refund of employment taxes; claim for refund of FICA, RRTA, FUTA paid with respect to severance; Rev. Rul. 90-72.
Announcement 2015-6 (IRB 2015-8) Revocation of Sec. 501(c)(3) organizations for failure to meet code requirements; contributions to the organizations by individual donors no longer deductible.
Announcement 2015-5 (IRB 2015-7) Revocation of Sec. 501(c)(3) organizations for failure to meet code requirements; contributions to the organizations by individual donors no longer deductible.
Announcement 2015-4 (IRB 2015-5) Republic of Kazakhstan; Competent Authority Agreement; eligibility of treaties.
Announcement 2015-3 (IRB 2015-3) Automatic approval of a change in funding method; single-employer defined benefit plan; change in enrolled actuary.
Announcement 2015-2 (IRB 2015-3) Simplified process for issuers of Sec. 501(c)(3) bonds; closing agreement; Prospective Reinstatement; tax exempt status automatically revoked; Sec. 6033(j)(1).

 

       Links to Individual Bulletins

Internal Revenue Bulletin 2015-1        Internal Revenue Bulletin 2015-27
Internal Revenue Bulletin 2015-2        Internal Revenue Bulletin 2015-28
Internal Revenue Bulletin 2015-3        Internal Revenue Bulletin 2015-29
Internal Revenue Bulletin 2015-4        Internal Revenue Bulletin 2015-30
Internal Revenue Bulletin 2015-5        Internal Revenue Bulletin 2015-31
Internal Revenue Bulletin 2015-6        Internal Revenue Bulletin 2015-32
Internal Revenue Bulletin 2015-7        Internal Revenue Bulletin 2015-33
Internal Revenue Bulletin 2015-8        Internal Revenue Bulletin 2015-34
Internal Revenue Bulletin 2015-9        Internal Revenue Bulletin 2015-35
Internal Revenue Bulletin 2015-10      Internal Revenue Bulletin 2015-36
Internal Revenue Bulletin 2015-11      Internal Revenue Bulletin 2015-37
Internal Revenue Bulletin 2015-12      Internal Revenue Bulletin 2015-38
Internal Revenue Bulletin 2015-13      Internal Revenue Bulletin 2015-39
Internal Revenue Bulletin 2015-14      Internal Revenue Bulletin 2015-40
Internal Revenue Bulletin 2015-15      Internal Revenue Bulletin 2015-41
Internal Revenue Bulletin 2015-16      Internal Revenue Bulletin 2015-42
Internal Revenue Bulletin 2015-17      Internal Revenue Bulletin 2015-43
Internal Revenue Bulletin 2015-18      Internal Revenue Bulletin 2015-44
Internal Revenue Bulletin 2015-19      Internal Revenue Bulletin 2015-45
Internal Revenue Bulletin 2015-20      Internal Revenue Bulletin 2015-46
Internal Revenue Bulletin 2015-21      Internal Revenue Bulletin 2015-47
Internal Revenue Bulletin 2015-22      Internal Revenue Bulletin 2015-48
Internal Revenue Bulletin 2015-23      Internal Revenue Bulletin 2015-49
Internal Revenue Bulletin 2015-24      Internal Revenue Bulletin 2015-50
Internal Revenue Bulletin 2015-25      Internal Revenue Bulletin 2015-51
Internal Revenue Bulletin 2015-26      Internal Revenue Bulletin 2015-52

 


Copyright 2015 by A/N Group, Inc. This publication is designed to provide accurate and authoritative information in regard to the subject matter covered. It is distributed with the understanding that the publisher is not engaged in rendering legal, accounting, or other professional service. If legal advice or other expert assistance is required, the services of a competent professional should be sought. The information is not necessarily a complete summary of all materials on the subject. Copyright is not claimed on material from U.S. Government sources--ISSN 1089-1536


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