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IRB 2015-44

Table of Contents
(Dated November 2, 2015)
(back to all IRBs)


This is the table of contents of Internal Revenue Bulletin IRB 2015-44. 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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Highlights of This Issue

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.

INCOME TAX

Federal rates; adjusted federal rates; adjusted federal long-term rate and the long-term exempt rate. For purposes of sections 382, 642, 1274, 1288, and other sections of the Code, tables set forth the rates for November 2015.

This procedure provides the 2016 cost-of-living adjustments to certain items due to inflation as required by various provisions of the Code and Service guidance.

ESTATE TAX

This procedure provides the 2016 cost-of-living adjustments to certain items due to inflation as required by various provisions of the Code and Service guidance.

GIFT TAX

This procedure provides the 2016 cost-of-living adjustments to certain items due to inflation as required by various provisions of the Code and Service guidance.

EXCISE TAX

This procedure provides the 2016 cost-of-living adjustments to certain items due to inflation as required by various provisions of the Code and Service guidance.

ADMINISTRATIVE

This procedure provides the 2016 cost-of-living adjustments to certain items due to inflation as required by various provisions of the Code and Service guidance.

This proposed revenue procedure updates Rev. Proc. 87.24, 1987–1 C.B. 720, which describes the practices for the administrative appeals process in cases docketed in the United States Tax Court.



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