Section 995 - Taxation of DISC Income to Shareholders.

Official textirs.gov

# DRAFTING INFORMATION

The principal author of this revenue ruling is Jacob H. Larson of the Office of Associate Chief Counsel (International). For further information regarding the revenue ruling, contact Mr. Larson at (202) 317-3800 (not a toll-free number).

ANNUAL RATE (1.71%), COMPOUNDED DAILY

DAYS	FACTOR
1	0.000046849
2	0.000093701
3	0.000140555
4	0.000187410
5	0.000234269

6	0.000281129
7	0.000327991
8	0.000374856
9	0.000421723
10	0.000468592

11	0.000515463
12	0.000562337
13	0.000609212
14	0.000656090
15	0.000702970

16	0.000749852
17	0.000796737
18	0.000843624
19	0.000890512
20	0.000937403

21	0.000984297
22	0.001031192
23	0.001078090
24	0.001124990
25	0.001171892

26	0.001218796
27	0.001265702
28	0.001312611
29	0.001359522
30	0.001406435

31	0.001453350
32	0.001500267
33	0.001547187
34	0.001594109
35	0.001641033

36	0.001687959
37	0.001734887
38	0.001781818
39	0.001828751
40	0.001875686

41	0.001922623
42	0.001969562
43	0.002016504
44	0.002063448
45	0.002110394

46	0.002157342
47	0.002204292
48	0.002251245
49	0.002298199
50	0.002345156

51	0.002392116
52	0.002439077
53	0.002486041
54	0.002533006
55	0.002579974

56	0.002626945
57	0.002673917
58	0.002720892
59	0.002767868
60	0.002814847

61	0.002861829
62	0.002908812
63	0.002955797
64	0.003002785
65	0.003049775

66	0.003096767
67	0.003143762
68	0.003190758
69	0.003237757
70	0.003284758

71	0.003331761
72	0.003378767
73	0.003425774
74	0.003472784
75	0.003519796

76	0.003566811
77	0.003613827
78	0.003660846
79	0.003707866
80	0.003754889

81	0.003801915
82	0.003848942
83	0.003895972
84	0.003943004
85	0.003990038

86	0.004037074
87	0.004084112
88	0.004131153
89	0.004178196
90	0.004225241

91	0.004272288
92	0.004319338
93	0.004366389
94	0.004413443
95	0.004460499

96	0.004507558
97	0.004554618
98	0.004601681
99	0.004648746
100	0.004695813

101	0.004742882
102	0.004789954
103	0.004837027
104	0.004884103
105	0.004931181

106	0.004978262
107	0.005025344
108	0.005072429
109	0.005119516
110	0.005166605

111	0.005213696
112	0.005260790
113	0.005307886
114	0.005354984
115	0.005402084

116	0.005449186
117	0.005496291
118	0.005543398
119	0.005590507
120	0.005637618

121	0.005684731
122	0.005731847
123	0.005778965
124	0.005826085
125	0.005873207

126	0.005920332
127	0.005967458
128	0.006014587
129	0.006061718
130	0.006108852

131	0.006155987
132	0.006203125
133	0.006250265
134	0.006297407
135	0.006344551

136	0.006391698
137	0.006438847
138	0.006485998
139	0.006533151
140	0.006580306

141	0.006627464
142	0.006674624
143	0.006721786
144	0.006768950
145	0.006816116

146	0.006863285
147	0.006910456
148	0.006957629
149	0.007004804
150	0.007051982

151	0.007099161
152	0.007146343
153	0.007193527
154	0.007240714
155	0.007287902

156	0.007335093
157	0.007382286
158	0.007429481
159	0.007476678
160	0.007523878

161	0.007571080
162	0.007618284
163	0.007665490
164	0.007712699
165	0.007759909

166	0.007807122
167	0.007854337
168	0.007901554
169	0.007948774
170	0.007995996

171	0.008043220
172	0.008090446
173	0.008137674
174	0.008184905
175	0.008232137

176	0.008279372
177	0.008326610
178	0.008373849
179	0.008421091
180	0.008468334

181	0.008515580
182	0.008562829
183	0.008610079
184	0.008657332
185	0.008704587

186	0.008751844
187	0.008799103
188	0.008846365
189	0.008893629
190	0.008940894

191	0.008988163
192	0.009035433
193	0.009082706
194	0.009129981
195	0.009177258

196	0.009224537
197	0.009271818
198	0.009319102
199	0.009366388
200	0.009413676

201	0.009460966
202	0.009508259
203	0.009555554
204	0.009602851
205	0.009650150

206	0.009697451
207	0.009744755
208	0.009792061
209	0.009839369
210	0.009886679

211	0.009933992
212	0.009981306
213	0.010028623
214	0.010075942
215	0.010123264

216	0.010170587
217	0.010217913
218	0.010265241
219	0.010312571
220	0.010359904

221	0.010407239
222	0.010454575
223	0.010501915
224	0.010549256
225	0.010596599

226	0.010643945
227	0.010691293
228	0.010738643
229	0.010785996
230	0.010833350

231	0.010880707
232	0.010928066
233	0.010975428
234	0.011022791
235	0.011070157

236	0.011117525
237	0.011164895
238	0.011212267
239	0.011259642
240	0.011307019

241	0.011354398
242	0.011401779
243	0.011449163
244	0.011496548
245	0.011543936

246	0.011591326
247	0.011638719
248	0.011686113
249	0.011733510
250	0.011780909

251	0.011828310
252	0.011875714
253	0.011923119
254	0.011970527
255	0.012017937

256	0.012065350
257	0.012112764
258	0.012160181
259	0.012207600
260	0.012255021

261	0.012302445
262	0.012349871
263	0.012397298
264	0.012444729
265	0.012492161

266	0.012539596
267	0.012587032
268	0.012634471
269	0.012681913
270	0.012729356

271	0.012776802
272	0.012824250
273	0.012871700
274	0.012919152
275	0.012966607

276	0.013014063
277	0.013061522
278	0.013108984
279	0.013156447
280	0.013203913

281	0.013251381
282	0.013298851
283	0.013346323
284	0.013393798
285	0.013441275

286	0.013488754
287	0.013536235
288	0.013583718
289	0.013631204
290	0.013678692

291	0.013726182
292	0.013773674
293	0.013821169
294	0.013868666
295	0.013916165

296	0.013963666
297	0.014011170
298	0.014058675
299	0.014106183
300	0.014153694

301	0.014201206
302	0.014248721
303	0.014296238
304	0.014343757
305	0.014391278

306	0.014438801
307	0.014486327
308	0.014533855
309	0.014581385
310	0.014628918

311	0.014676453
312	0.014723989
313	0.014771529
314	0.014819070
315	0.014866613

316	0.014914159
317	0.014961707
318	0.015009258
319	0.015056810
320	0.015104365

321	0.015151922
322	0.015199481
323	0.015247042
324	0.015294606
325	0.015342172

326	0.015389740
327	0.015437310
328	0.015484883
329	0.015532457
330	0.015580034

331	0.015627614
332	0.015675195
333	0.015722779
334	0.015770365
335	0.015817953

336	0.015865543
337	0.015913136
338	0.015960731
339	0.016008328
340	0.016055927

341	0.016103529
342	0.016151132
343	0.016198738
344	0.016246347
345	0.016293957

346	0.016341570
347	0.016389185
348	0.016436802
349	0.016484421
350	0.016532043

351	0.016579667
352	0.016627293
353	0.016674921
354	0.016722551
355	0.016770184

356	0.016817819
357	0.016865456
358	0.016913096
359	0.016960738
360	0.017008381

361	0.017056028
362	0.017103676
363	0.017151327
364	0.017198979
365	0.017246634

366	0.017294292
367	0.017341951
368	0.017389613
369	0.017437277
370	0.017484943

371	0.017532612

Source: view the official text

Nearby sections (25 sections)

Full table of contents →