This is the table of contents of Internal Revenue Bulletin IRB 2015-45. 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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This document withdraws a portion of the notice of proposed rulemaking published in the Federal Register on September 26, 2006 (71 FR 56072). The withdrawn portion relates to certain general definitions for purposes of section 141 of the Internal Revenue Code and the treatment of partnerships for purposes of section 145(a) because these concepts either are unnecessary or are otherwise addressed as a result of other revisions to the remaining portions of the Proposed Regulations that are adopted as final regulations published elsewhere in the IRB.
The loss payment patterns and discount factors are set forth for the 2015 accident year. These factors will be used for computing discounted unpaid losses under § 846 of the Code.
The salvage discount factors are set forth for the 2015 accident year. These factors will be used for computing discounted estimated salvage recoverable under § 832 of the Code.
This document contains final regulations on allocation and accounting, and certain remedial actions, for purposes of the private activity bond restrictions under section 141 of the Internal Revenue Code that apply to tax-exempt bonds issued by State and local governments. The final regulations provide State and local governmental issuers of tax-exempt bonds with guidance for applying the private activity bond restrictions.
These proposed regulations define terms in the Internal Revenue Code relating to the marital status of taxpayers.
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