This document contains proposed regulations relating to relief from joint and several liability under section 6015 of the Internal Revenue Code (Code).

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 December 2015.

The "base period T-bill rate" for the period ending September 30, 2015, is published as required by section 995(f) of the Code.

Revenue Procedure 2015–56 provides guidance that taxpayers may use to determine whether costs paid or incurred to refresh or remodel a qualified retail or restaurant building are deductible under § 162(a), must be capitalized as improvements under § 263(a), or must be capitalized as property produced for use in the taxpayer’s trade or business under § 263A.

This notice describes regulations that the Treasury Department and the IRS will issue to address certain transactions that are structured to avoid the purposes of section 7874 and certain post-inversion tax avoidance transactions.

This document contains final regulations concerning Public Health Services Act sections which are incorporated into section 9815 of the Internal Revenue Code by section 1563(f) of the Patient Protection and Affordable Care Act, regarding grandfathered health (PHS Act section 1251), the prohibition on preexisting condition exclusions (PHS Act section 2704), the prohibition on lifetime and annual dollar limits (PHS Act section 2711), the prohibition on rescissions (PHS Act section 2712), the extension of coverage of dependent children to age 26 (PHS Act section 2714), the patient protections (PHS Act section 2719A), and the provisions for internal claims and appeals and external review (PHS Act section 2719). The final rule was published jointly with the Departments of Labor and of Health and Human Services.

Serves notice to potential donors of organizations that have recently filed a timely declaratory judgment suit under section 7428 of the Code, challenging revocation of its status as an eligible donee under section 170(c)(2).

Revocation of IRC 501(c)(3) Organizations for failure to meet the code section requirements. Contributions made to the organizations by individual donors are no longer deductible under IRC 170(b)(1)(A).

This notice advises how the Treasury Department and the Internal Revenue Service (IRS) intend to respond to comments by revising three provisions of the proposed regulations under § 529A of the Internal Revenue Code when those regulations are finalized. Specifically, commenters noted that the following three requirements for qualified Achieving Better Life Experience (ABLE) programs in the proposed regulations would create significant barriers to the establishment of such programs: (1) the requirement to establish safeguards to categorize distributions from ABLE accounts, (2) the requirement to request the taxpayer identification number (TIN) of each contributor to an ABLE account, and (3) the requirements for disability certifications, and in particular the requirement to process disability certifications with signed physicians’ diagnoses.

This document contains corrections to Revenue Procedure 2015–51, as published on Monday, October 19, 2015 (I.R.B. 2015–42, 583). In particular, this announcement corrects certain specifications for checkboxes on Form W–2 and the address to send sample substitute forms to receive approval from the SSA.

Pub. 1167, General Rules and Specifications for Substitute Forms and Schedules, provides guidelines and general requirements for the development, printing, and approval of substitute tax forms.