This is the table of contents of Internal Revenue Bulletin IRB 2024-32. 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.
These synopses are intended only as aids to the reader in identifying the subject matter covered. They may not be relied upon as authoritative interpretations.
This document contains final regulations relating to the excise tax imposed on certain sales by manufacturers, producers, or importers of designated drugs. Specifically, the final regulations set forth procedural provisions relating to how taxpayers must report liability for such tax. The final regulations also except such tax from semimonthly deposit requirements. The final regulations affect manufacturers, producers, or importers of designated drugs dispensed, furnished, or administered to individuals under the terms of Medicare during certain statutory periods.
26 CFR 40.0-1;26 CFR 40.6011(a)-1;26 CFR 40.6302(c)-1;26 CFR 47.5000D-0;26 CFR 47.5000D-1;26 CFR 47.5000D-2;26 CFR 47.5000D-3;26 CFR 47.5000D-4
This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for June 2024 used under § 417(e)(3)(D), the 24-month average segment rates applicable for July 2024, and the 30-year Treasury rates, as reflected by the application of § 430(h)(2)(C)(iv).
This document contains proposed regulations relating to the clean electricity production credit and the clean electricity investment credit established by the Inflation Reduction Act of 2022. The proposed regulations would provide rules for: determining greenhouse gas emissions rates resulting from the production of electricity; petitioning for provisional emissions rates; and determining eligibility for these credits in various circumstances. The proposed regulations would affect all taxpayers who produce clean electricity and claim the clean electricity production credit with respect to a facility or the clean electricity investment credit with respect to a facility or energy storage technology, as applicable, that is placed in service after 2024.
Federal rates; adjusted federal rates; adjusted federal long-term 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 August 2024.
(Also Sections 42, 280G, 382, 467, 468, 482, 483, 1288, 7520, 7872.)
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