Pillsbury Winthrop Shaw Pittman LLP Tax Page


Adjusted Long Term Rates
February 2012
Rev.Rul. 2012-7		3.26%
January 2012
Rev.Rul. 2012-2		3.47%
December 2011
Rev.Rul. 2011-31		3.55%
November 2011
Rev.Rul. 2011-25		3.41%

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 January 21, 2012

Current AFRs

Short Term  |   Mid Term  |   Long Term  |   7520

February 2012 Revenue Ruling

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