This is the table of contents of Internal Revenue Bulletin IRB 2017-26. 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.

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.

EMPLOYEE PLANS

Notice 2017–34

This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for June 2017 used under § 417(e)(3)(D), the 24-month average segment rates applicable for May 2017, 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).

ESTATE TAX

Rev. Proc. 2017–34 Rev. Proc. 2017–34

This revenue procedure provides a simplified method to obtain an extension of time under § 301.9100–3 to file a return to elect portability of the deceased spousal unused exclusion (DSUE) amount pursuant to § 2010(c)(5)(A). This revenue procedure applies to estates that are not normally required to file an estate tax return because the value of the gross estate and adjusted taxable gifts is under the filing threshold in § 6018(a).

ADMINISTRATIVE

Rev. Proc. 2017–39

This procedure provides specifications for the private printing of red-ink substitutes for the 2017 revisions of certain information returns. This procedure will be reproduced as the next revision of Publication 1179. Rev. Proc. 2016-35 is superseded.

Rev. Proc. 2017–40

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.

Rev. Rule 2017–13 Rev. Rule 2017–13

Interest rates: underpayments and overpayments. The rates for interest determined under Section 6621 of the code for the calendar quarter beginning July 1, 2017, will be 4 percent of overpayments (3 percent in the case of a corporation), 4 percent for underpayments, and 6 percent for large corporate underpayments. The rate of interest paid on the portion of a corporate overpayment exceeding $10,000 will be 1.5 percent.

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IRB 2017-26

Table of Contents(Dated June 26, 2017)(back to all IRBs)