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IRS GuideWire January 16, 2024
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*Issue Number: * RR-2024-03
*Inside This Issue*
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Revenue Ruling 2024-03 [ [link removed] ] provides various prescribed rates for federal income tax purposes including the applicable federal interest rates, the adjusted applicable federal interest rates, the adjusted federal long-term rate, and the adjusted federal long-term tax-exempt rate. These rates are determined as prescribed by § 1274.
The rates are published monthly for purposes of sections 42, 382, 412, 642, 1288, 1274, 7520, 7872, and various other sections of the Internal Revenue Code.
Revenue Ruling 2024-03 will be in IRB: 2024-06, dated February 5, 2024.
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