Pillsbury Winthrop Shaw Pittman
LLP Tax Page

Adjusted Long Term Rates
December 2014
Rev.Rul. 2014-31
November 2014
Rev.Rul. 2014-28
October 2014
Rev.Rul. 2014-26
September 2014
Rev.Rul. 2014-22

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 20, 2014

Current AFRs

Short Term  |   Mid Term  |   Long Term  |   7520

December 2014 Revenue Ruling

Pillsbury Winthrop Shaw Pittman