This Week's Internal Revenue Bulletin
AUG. 29, 2016
2016-35 IRB 1
DOCUMENT ATTRIBUTES
- Institutional AuthorsInternal Revenue Service
- Subject Area/Tax Topics
- Jurisdictions
- LanguageEnglish
- Tax Analysts Document NumberDoc 2016-17292
- Tax Analysts Electronic Citation2016 TNT 167-9
Citations: 2016-35 IRB 1
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 2016-47
page 276. This notice provides guidance on the corporate bond monthly yield curve, the corresponding spot segment rates used under § 417(e)(3), and the 24-month average segment rates under § 430(h)(2) of the Internal Revenue Code. In addition, this notice provides guidance as to the interest rate on 30-year Treasury securities under § 417(e)(3)(A)(ii)(II) as in effect for plan years beginning before 2008 and the 30-year Treasury weighted average rate under § 431(c)(6)(E)(ii)(I). ESTATE TAX
Rev. Rul. 2016-19
page 273. The 2016 interest rates to be used in computing the special use value of farm real property for which an election is made under section 2032A of the Code are listed for estate of decedents. ADMINISTRATIVE
T.D. 9781
page 274. This document contains final regulations that adopt without change proposed regulations that, by cross-reference to temporary regulations, proposed to reduce the amount of the user fee to obtain or renew a PTIN from $50 to $33 for each original and renewal application. DOCUMENT ATTRIBUTES
- Institutional AuthorsInternal Revenue Service
- Subject Area/Tax Topics
- Jurisdictions
- LanguageEnglish
- Tax Analysts Document NumberDoc 2016-17292
- Tax Analysts Electronic Citation2016 TNT 167-9
