Internal Revenue Bulletin — Rulings & Guidance
Rev. Rul. 2019-17 — The applicable federal short-term, mid-term, and long-term rates are set forth for the month of August 2019.
Section 42.—Low-Income Housing Credit
The applicable federal short-term, mid-term, and long-term rates are set forth for the month of August 2019. See Rev. Rul. 2019-17, page 583.
Section 280G.—Golden Parachute Payments
The applicable federal short-term, mid-term, and long-term rates are set forth for the month of August 2019. See Rev. Rul. 2019-17, page 583.
Section 382.—Limitation on Net Operating Loss Carryforwards and Certain Built-In Losses Following Ownership Change
The adjusted applicable federal long-term rate is set forth for the month of August 2019. See Rev. Rul. 2019-17, page 583.
Section 467.—Certain Payments for the Use of Property or Services
The applicable federal short-term, mid-term, and long-term rates are set forth for the month of August 2019. See Rev. Rul. 2019-17, page 583.
Section 468.—Special Rules for Mining and Solid Waste Reclamation and Closing Costs
The applicable federal short-term, mid-term, and long-term rates are set forth for the month of August 2019. See Rev. Rul. 2019-17, page 583.
Section 482.—Allocation of Income and Deductions Among Taxpayers
The applicable federal short-term, mid-term, and long-term rates are set forth for the month of August 2019. See Rev. Rul. 2019-17, page 583.
Section 483.—Interest on Certain Deferred Payments
The applicable federal short-term, mid-term, and long-term rates are set forth for the month of August 2019. See Rev. Rul. 2019-17, page 583.
Section 1288.—Treatment of Original Issue Discount on Tax-Exempt Obligations
The adjusted applicable federal short-term, mid-term, and long-term rates are set forth for the month of August 2019. See Rev. Rul. 2019-17, page 583.
Section 7520.—Valuation Tables
The applicable federal short-term, mid-term, and long-term rates are set forth for the month of August 2019. See Rev. Rul. 2019-17, page 583.
Section 7872.—Treatment of Loans With Below-Market Interest Rates
The applicable federal short-term, mid-term, and long-term rates are set forth for the month of August 2019. See Rev. Rul. 2019-17, page 583.
Source: official text