This is the table of contents of Internal Revenue Bulletin IRB 2015-43. 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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Request for Comments on Definitions of Section 48 Property. This notice requests comments from the public on how to define certain types of qualified property for purposes of section 48 of the Internal Revenue Code and provides a 120 day period from the date of publication of the notice in the Internal Revenue Bulletin for submission of comments.
This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for October 2015 used under § 417(e)(3)(D), the 24-month average segment rates applicable for October 2015, and the 30-year Treasury rates. These rates reflect the application of § 430(h)(2)(C)(iv), which was added by the Moving Ahead for Progress in the 21st Century Act, Public Law 112–141 (MAP–21) and amended by section 2003 of the Highway and Transportation Funding Act of 2014 (HATFA).
Notice 2015–60 provides the applicable dollar amount that applies for determining the fee imposed by §§ 4375 and 4376 for policy years and plan years ending on or after October 1, 2015 and before September 30, 2016.
Notice 2015–60 provides the applicable dollar amount that applies for determining the fee imposed by §§ 4375 and 4376 for policy years and plan years ending on or after October 1, 2015 and before September 30, 2016.
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