Pillsbury Winthrop Shaw Pittman
LLP Tax Page

Adjusted Long Term Rates
December 2015
Rev.Rul. 2015-25
November 2015
Rev.Rul. 2015-22
October 2015
Rev.Rul. 2015-21
September 2015
Rev.Rul. 2015-19

The Long Term Tax-Exempt Rate for a particular month, used under Internal Revenue Code section 382 to compute the annual limitation on the utilization of corporate net operating loss carryovers following any "change in ownership" during such month, is equal to the highest Adjusted Long Term Rate for that month and the prior two months.

Last updated November 22, 2015

Current AFRs

Short Term  |   Mid Term  |   Long Term  |   7520

December 2015 Revenue Ruling

Pillsbury Winthrop Shaw Pittman