Pillsbury Winthrop Shaw Pittman
LLP Tax Page


Adjusted Long Term Rates
August 2014
Rev.Rul. 2014-19
3.05%
July 2014
Rev.Rul. 2014-20
3.06%
June 2014
Rev.Rul. 2014-16
3.14%
May 2014
Rev.Rul. 2014-13
3.27%

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 July 21, 2014


Current AFRs

Short Term  |   Mid Term  |   Long Term  |   7520

August 2014 Revenue Ruling

Pillsbury Winthrop Shaw Pittman