This is the table of contents of Internal Revenue Bulletin IRB 2024-18. Click on an entry to view the entry. Items shown under "Highlights of This Issue" open summaries of each IRB-referenced document only. Scroll to Parts I, II, etc. to view the full text versions of each IRB-referenced document. Use the "Keyword Search" option of TouchTax to search the full text of all Internal Revenue Bulletins, including this IRB.
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Notice 2024-33 provides limited relief to CAMT taxpayers from the addition to tax under § 6655 of the Internal Revenue Code (Code) for failure to pay estimated income tax with respect to its CAMT liability under § 55 of the Code for the 2024 first quarterly installment of estimated income tax due on or before April 15, 2024 (or on or before May 15, 2024, for taxpayers with taxable years beginning in February 2024).
This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for March 2024 used under § 417(e)(3)(D), the 24-month average segment rates applicable for April 2024, and the 30-year Treasury rates, as reflected by the application of § 430(h)(2)(C)(iv).
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