Search results with tag "Revenue ruling"
Rev. Rul. 2021-2 - Internal Revenue Service
www.irs.govThe principal authors of this revenue ruling are Charles Gorham , Charles Magee and Bruce Chang, Office of the Associate Chief Counsel (Income Tax & Accounting). For further information regarding this revenue ruling, please contact Mr. Chang at (202) 317-4870 or Patrick Clinton at (202) 317-4651 (not toll-free numbers).
Section 1274.--Determination of Issue Price in the Case of ...
www.irs.govThis revenue ruling provides various prescribed rates for federal income tax purposes for August 2021 (the current month). Table 1 contains the short-term, mid-term, and long-term applicable federal rates (AFR) for the current month for purposes of section 1274(d) of the Internal Revenue Code. Table 2 contains the short-term, mid-
STATE OF SOUTH CAROLI NA DEPARTMENT OF REVENUE
dor.sc.govSCOPE: The purpose of a Revenue Ruling is to provide guidance to the public. It is an advisory opinion issued to apply principles of tax law to a set of facts or a general category of taxpayers. It is the Department’s position until superseded or modified by a change in statute, regulation, court
26 CFR 301.6621-1: Interest rate. - irs.gov
www.irs.govThe federal short -term rate deter mined in accordance with section 1274(d) during January 2018 is the rate published in Revenue Ruling 2018-5, 2018-6 IRB 341, to take