Internal Revenue Bulletin 2015-22 (PDF rendition): IRS Revenue Rulings

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HIGHLIGHTS
OF THIS ISSUE
These synopses are intended only as aids to the reader in
identifying the subject matter covered. They may not be
relied upon as authoritative interpretations.
INCOME TAX
Rev. Rul. 2015–14, page 1012.
Federal rates; adjusted federal rates; adjusted federal long-
term rate and the long-term exempt rate. For purposes of
sections 382, 642, 1274, 1288, and other sections of the
Code, tables set forth the rates for June 2015.
Announcement 2015–15, page 1014.
The Office of Professional Responsibility (OPR) announces re-
cent disciplinary sanctions involving attorneys, certified public
accountants, enrolled agents, enrolled actuaries, enrolled re-
tirement plan agents, and appraisers. These individuals are
subject to the regulations governing practice before the Inter-
nal Revenue Service (IRS), which are set out in Title 31, Code
of Federal Regulations, Part 10, and which are published in
pamphlet form as Treasury Department Circular No. 230. The
regulations prescribe the duties and restrictions relating to
such practice and prescribe the disciplinary sanctions for vio-
lating the regulations.
EMPLOYEE PLANS
Notice 2015–39, page 1008.
This notice sets forth updates on the corporate bond monthly
yield curve, the corresponding spot segment rates for May
2015 used under § 417(e)(3)(D), the 24-month average seg-
ment rates applicable for May 2015, and the 30-year Treasury
rates. These rates reflect the application of § 430(h)(2)(C)(iv),
which was added by the Moving Ahead for Progress in the 21st
Century Act, Public Law 112–141 (MAP–21) and amended by
section 2003 of the Highway and Transportation Funding Act of
2014 (HATFA).
ADMINISTRATIVE
Rev. Rul. 2015–13, page 1011.
This Revenue Ruling provides guidances needed to update
RR90–5 dealing with Sat., Sun., and Holiday rules for filing.
Finding Lists begin on page ii.
Bulletin No. 2015–22
June 1, 2015

The IRS Mission
Provide America’s taxpayers top-quality service by helping
them understand and meet their tax responsibilities and en-
force the law with integrity and fairness to all.
Introduction
The Internal Revenue Bulletin is the authoritative instrument of
the Commissioner of Internal Revenue for announcing official
rulings and procedures of the Internal Revenue Service and for
publishing Treasury Decisions, Executive Orders, Tax Conven-
tions, legislation, court decisions, and other items of general
interest. It is published weekly.
It is the policy of the Service to publish in the Bulletin all
substantive rulings necessary to promote a uniform application
of the tax laws, including all rulings that supersede, revoke,
modify, or amend any of those previously published in the
Bulletin. All published rulings apply retroactively unless other-
wise indicated. Procedures relating solely to matters of internal
management are not published; however, statements of inter-
nal practices and procedures that affect the rights and duties
of taxpayers are published.
Revenue rulings represent the conclusions of the Service on
the application of the law to the pivotal facts stated in the
revenue ruling. In those based on positions taken in rulings to
taxpayers or technical advice to Service field offices, identify-
ing details and information of a confidential nature are deleted
to prevent unwarranted invasions of privacy and to comply with
statutory requirements.
Rulings and procedures reported in the Bulletin do not have the
force and effect of Treasury Department Regulations, but they
may be used as precedents. Unpublished rulings will not be
relied on, used, or cited as precedents by Service personnel in
the disposition of other cases. In applying published rulings and
procedures, the effect of subsequent legislation, regulations,
court decisions, rulings, and procedures must be considered,
and Service personnel and others concerned are cautioned
against reaching the same conclusions in other cases unless
the facts and circumstances are substantially the same.
The Bulletin is divided into four parts as follows:
Part I.—1986 Code.
This part includes rulings and decisions based on provisions of
the Internal Revenue Code of 1986.
Part II.—Treaties and Tax Legislation.
This part is divided into two subparts as follows: Subpart A, Tax
Conventions and Other Related Items, and Subpart B, Legisla-
tion and Related Committee Reports.
Part III.—Administrative, Procedural, and Miscellaneous.
To the extent practicable, pertinent cross references to these
subjects are contained in the other Parts and Subparts. Also
included in this part are Bank Secrecy Act Administrative Rul-
ings. Bank Secrecy Act Administrative Rulings are issued by
the Department of the Treasury’s Office of the Assistant Sec-
retary (Enforcement).
Part IV.—Items of General Interest.
This part includes notices of proposed rulemakings, disbar-
ment and suspension lists, and announcements.
The last Bulletin for each month includes a cumulative index for
the matters published during the preceding months. These
monthly indexes are cumulated on a semiannual basis, and are
published in the last Bulletin of each semiannual period.
The contents of this publication are not copyrighted and may be reprinted freely. A citation of the Internal Revenue Bulletin as the source would be appropriate.
June 1, 2015Bulletin No. 2015–22

Part I. Rulings and Decisions Under the Internal Revenue Code
of 1986
Section 42.—Low-Income
Housing Credit
The adjusted applicable federal short-term, mid-
term, and long-term rates are set forth for the month
of June 2015. See Rev. Rul. 2015–14, page 1012.
Section 280G.—Golden
Parachute Payments
Federal short-term, mid-term, and long-term
rates are set forth for the month of June 2015. See
Rev. Rul. 2015–14, page 1012.
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 June 2015. See Rev. Rul.
2015–14, page 1012.
Section 412.—Minimum
Funding Standards
The adjusted applicable federal short-term, mid-
term, and long-term rates are set forth for the month
of June 2015. See Rev. Rul. 2015–14, page 1012.
Section 467.—Certain
Payments for the Use of
Property or Services
The adjusted applicable federal short-term, mid-
term, and long-term rates are set forth for the month
of June 2015. See Rev. Rul. 2015–14, page 1012.
Section 468.—Special
Rules for Mining and Solid
Waste Reclamation and
Closing Costs
The adjusted applicable federal short-term, mid-
term, and long-term rates are set forth for the month
of June 2015. See Rev. Rul. 2015–14, page 1012.
Section 482.—Allocation of
Income and Deductions
Among Taxpayers
Federal short-term, mid-term, and long-term
rates are set forth for the month of June 2015. See
Rev. Rul. 2015–14, page 1012.
Section 483.—Interest on
Certain Deferred Payments
The adjusted applicable federal short-term, mid-
term, and long-term rates are set forth for the month
of June 2015. See Rev. Rul. 2015–14, page 1012.
Section 642.—Special
Rules for Credits and
Deductions
Federal short-term, mid-term, and long-term
rates are set forth for the month of June 2015. See
Rev. Rul. 2015–14, page 1012.
Section 807.—Rules for
Certain Reserves
The adjusted applicable federal short-term, mid-
term, and long-term rates are set forth for the month
of June 2015. See Rev. Rul. 2015–14, page 1012.
Section 846.—Discounted
Unpaid Losses Defined
The adjusted applicable federal short-term, mid-
term, and long-term rates are set forth for the month
of June 2015. See Rev. Rul. 2015–14, page 1012.
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 June 2015. See Rev. Rul. 2015–14, page 1012.
Section 7520.—Valuation
Tables
The adjusted applicable federal short-term, mid-
term, and long-term rates are set forth for the month
of June 2015. See Rev. Rul. 2015–14, page 1012.
Section 7872.—Treatment
of Loans With Below-
Market Interest Rates
The adjusted applicable federal short-term, mid-
term, and long-term rates are set forth for the month
of June 2015. See Rev. Rul. 2015–14, page 1012.
Bulletin No. 2015–22June 1, 2015
1007

Part III. Administrative, Procedural, and Miscellaneous
Weighted Average Interest
Rates Updates
Notice 2015–39
This notice provides guidance on the
corporate bond monthly yield curve, the
corresponding spot segment rates used un-
der § 417(e)(3), and the 24-month average
segment rates under § 430(h)(2) of the
Internal Revenue Code. In addition, this
notice provides guidance as to the interest
rate on 30-year Treasury securities under
§ 417(e)(3)(A)(ii)(II) as in effect for plan
years beginning before 2008 and the 30-
year Treasury weighted average rate under
§ 431(c)(6)(E)(ii)(I). The rates in this notice
reflect the application of § 430(h)(2)(C)(iv),
which was added by the Moving Ahead
for Progress in the 21st Century Act, Pub-
lic Law 112–141 (MAP–21) and amended
by section 2003 of the Highway and
Transportation Funding Act of 2014, Pub-
lic Law 113–159 (HATFA).
YIELD CURVE AND SEGMENT
RATES
Generally, except for certain plans un-
der sections 104 and 105 of the Pension
Protection Act of 2006 and CSEC plans
under § 414(y), § 430 of the Code speci-
fies the minimum funding requirements
that apply to single-employer plans pursu-
ant to § 412. Section 430(h)(2) specifies
the interest rates that must be used to
determine a plan’s target normal cost and
funding target. Under this provision, pres-
ent value is generally determined using
three 24-month average interest rates
(“segment rates”), each of which applies
to cash flows during specified periods. To
the extent provided under § 430(h)(2)(C)(iv),
these segment rates are adjusted by the
applicable percentage of the 25-year aver-
age segment rates for the period ending
September 30 of the year preceding the
calendar year in which the plan year be-
gins. However, an election may be made
under § 430(h)(2)(D)(ii) to use the
monthly yield curve in place of the seg-
ment rates.
Notice 2007– 81, 2007– 44 I.R.B. 899,
provides guidelines for determining the
monthly corporate bond yield curve, and
the 24-month average corporate bond seg-
ment rates used to compute the target nor-
mal cost and the funding target. Consis-
tent with the methodology specified in
Notice 2007– 81, the monthly corporate
bond yield curve derived from April 2015
data is in Table I at the end of this notice.
The spot first, second, and third segment
rates for the month of April 2015 are,
respectively, 1.27, 3.52, and 4.47.
The 24-month average segment rates de-
termined under § 430(h)(2)(C)(i)through
(iii) must be adjusted pursuant to
§ 430(h)(2)(C)(iv) by the applicable per-
centage of the corresponding 25-year av-
erage segment rates. Section 2003(a) of
HATFA amended the applicable percent-
ages under § 430(h)(2)(C)(iv). This
change generally applies to plan years be-
ginning on or after January 1, 2013. How-
ever, pursuant to section 2003(e)(2) of
HATFA, a plan sponsor can elect not to
have the amendments made to the appli-
cable percentages by section 2003 of
HATFA apply to any plan year beginning
in 2013. These elections can be made ei-
ther for all purposes or, alternatively, for
purposes of determining the adjusted
funding target attainment percentage un-
der § 436. The 25-year average segment
rates for plan years beginning in 2012,
2013, 2014 and 2015 were published in
Notice 2012–55, 2012–36 I.R.B. 332, No-
tice 2013–11, 2013–11 I.R.B. 610, Notice
2013–58, 2013– 40 I.R.B. 294, and Notice
2014 –50, 2014 – 40 I.R.B. 590, respec-
tively.
For plan years beginning in years 2012
through 2017, pursuant to the changes
made by HATFA, the applicable mini-
mum percentage is 90% and the applica-
ble maximum percentage is 110%. These
applicable percentages are referred to as
HATFA applicable percentages. As de-
scribed in the preceding paragraph, a spe-
cial election is available for any plan year
beginning in 2013 under which this
change made by HATFA can be disre-
garded for all purposes or for limited pur-
poses. To the extent such an election is
made, the applicable minimum percentage
for a plan year beginning in 2013 is 85%
and the applicable maximum percentage
for that plan year is 115%. These applica-
ble percentages are referred to as
MAP–21 applicable percentages.
24-MONTH AVERAGE CORPORATE
BOND SEGMENT RATES
The three 24-month average corporate
bond segment rates applicable for May
2015 without adjustment for the 25-year
average segment rate limits are as follows:
Applicable
Month
First
Segment
Second
Segment
Third
Segment
May 20151.284.075.11
Basedon§430(h)(2)(C)(iv)as
amended by section 2003 of HATFA, the
24-month averages applicable for May
2015 adjusted for the HATFA applicable
percentages of the corresponding 25-year
average segment rates, are as follows:
June 1, 2015Bulletin No. 2015–22
1008

For Plan
Years
Beginning
In
Adjusted 24-Month Average
Segment Rates, Based on the HATFA
Applicable Percentage of 25-Year
Average Rates
Applicable
Month
First
Segment
Second
Segment
Third
Segment
2014May20154.996.326.99
2015May20154.726.116.81
30-YEAR TREASURY SECURITIES
INTEREST RATES
Generally for plan years beginning after
2007, § 431 specifies the minimum funding
requirements that apply to multiemployer
planspursuantto§412.Section
431(c)(6)(B) specifies a minimum amount
for the full-funding limitation described in
§ 431(c)(6)(A),based on the plan’s current
liability. Section 431(c)(6)(E)(ii)(I) pro-
vides that the interest rate used to calcu-
late current liability for this purpose must
be no more than 5 percent above and no
more than 10 percent below the weighted
average of the rates of interest on 30-year
Treasury securities during the four-year
period ending on the last day before the
beginning of the plan year. Notice 88 –73,
1988 –2 C.B. 383, provides guidelines for
determining the weighted average interest
rate. The rate of interest on 30-year Trea-
sury securities for April 2015 is 2.59 per-
cent. The Service determined this rate as
the average of the daily determinations of
yield on the 30-year Treasury bond ma-
turing in February 2045. For plan years
beginning in the month shown below, the
weighted average of the rates of interest
on 30-year Treasury securities and the
permissible range of rate used to calculate
current liability are as follows:
For Plan Years
Beginning in
30-Year
Treasury
Weighted
Average
Permissible Range
MonthYear90%to105%
May20153.212.893.37
MINIMUM PRESENT VALUE
SEGMENT RATES
In general, the applicable interest rates
under § 417(e)(3)(D) are segment rates
computed without regard to a 24-month
average. Notice 2007– 81 provides guide-
lines for determining the minimum pres-
ent value segment rates. Pursuant to that
notice, the minimum present value seg-
ment rates determined for April 2015 are
as follows:
First
Segment
Second
Segment
Third
Segment
1.273.524.47
DRAFTING INFORMATION
The principal author of this notice is
Tom Morgan of the Office of the Associ-
ate Chief Counsel (Tax Exempt and Gov-
ernment Entities). However, other person-
nel from the IRS participated in the
development of this guidance. For further
information regarding this notice, contact
Mr. Morgan at 202-317-8719 or Tony
Montanaro at 202-317-8698 (not a toll-
free number).
Bulletin No. 2015–22June 1, 2015
1009

Table I
Monthly Yield Curve for April 2015
Derived from April 2015 Data
MaturityYieldMaturityYieldMaturityYieldMaturityYieldMaturityYield
0.50.3020.54.1940.54.5060.54.6180.54.66
1.00.5821.04.2141.04.5061.04.6181.04.66
1.50.8421.54.2241.54.5161.54.6181.54.66
2.01.0722.04.2342.04.5162.04.6182.04.66
2.51.2622.54.2542.54.5162.54.6182.54.67
3.01.4323.04.2643.04.5263.04.6283.04.67
3.51.5823.54.2743.54.5263.54.6283.54.67
4.01.7224.04.2844.04.5264.04.6284.04.67
4.51.8624.54.2944.54.5364.54.6284.54.67
5.02.0125.04.3045.04.5365.04.6285.04.67
5.52.1525.54.3145.54.5365.54.6285.54.67
6.02.3026.04.3246.04.5466.04.6386.04.67
6.52.4426.54.3346.54.5466.54.6386.54.67
7.02.5827.04.3447.04.5467.04.6387.04.67
7.52.7227.54.3447.54.5567.54.6387.54.67
8.02.8528.04.3548.04.5568.04.6388.04.68
8.52.9728.54.3648.54.5568.54.6388.54.68
9.03.0929.04.3749.04.5669.04.6389.04.68
9.53.2029.54.3849.54.5669.54.6489.54.68
10.03.3030.04.3850.04.5670.04.6490.04.68
10.53.3930.54.3950.54.5670.54.6490.54.68
11.03.4831.04.4051.04.5771.04.6491.04.68
11.53.5631.54.4051.54.5771.54.6491.54.68
12.03.6332.04.4152.04.5772.04.6492.04.68
12.53.7032.54.4252.54.5772.54.6492.54.68
13.03.7633.04.4253.04.5873.04.6493.04.68
13.53.8133.54.4353.54.5873.54.6593.54.68
14.03.8634.04.4454.04.5874.04.6594.04.69
14.53.9034.54.4454.54.5874.54.6594.54.69
15.03.9435.04.4555.04.5975.04.6595.04.69
15.53.9835.54.4555.54.5975.54.6595.54.69
16.04.0136.04.4656.04.5976.04.6596.04.69
16.54.0436.54.4656.54.5976.54.6596.54.69
17.04.0637.04.4757.04.5977.04.6597.04.69
17.54.0937.54.4757.54.6077.54.6697.54.69
18.04.1138.04.4858.04.6078.04.6698.04.69
18.54.1338.54.4858.54.6078.54.6698.54.69
19.04.1539.04.4959.04.6079.04.6699.04.69
19.54.1639.54.4959.54.6079.54.6699.54.69
20.04.1840.04.4960.04.6180.04.66100.04.69
June 1, 2015Bulletin No. 2015–22
1010

Section 7503.—Time for
the Performance of Acts
Where Last Day Falls on
Saturday, Sunday, or Legal
Holiday
26 CFR 301.7503–1(b): Time for Performance of
Acts Where Last Day Falls on Saturday, Sunday, or
Legal Holiday.
(Also: Secs. 6072, 6151, 6654, 301.6091–2, Notice
2011–17)
Rev. Rul. 2015–13
ISSUE
Under the facts described below, by
what date must the specified act be per-
formed if the due date for A’s income tax
return and estimated tax payment falls on
a Saturday, Sunday, or legal holiday?
FACTS
A, an individual who is a resident of
Massachusetts, files A’s federal income tax
return on a calendar year basis. As an indi-
vidual resident of Massachusetts, A is re-
quired by Internal Revenue Service (IRS)
forms and instructions to file A’s return at
the Kansas City, MO, Internal Revenue Ser-
vice Campus. A also makes installment pay-
ments of estimated income tax for the cal-
endar year. As a resident of Massachusetts,
A is required by IRS forms and instructions
to send A’s estimated income tax payments
to Hartford, CT.
In this situation, April 15 falls on the
third Friday in April. Emancipation Day,
April 16, is a legal holiday in the District
of Columbia. The following Monday,
April 18, is Patriots’ Day, a legal holiday
in Massachusetts and Maine but not in any
other state.
LAW AND ANALYSIS
Section 6151(a) of the Internal Revenue
Code (Code) provides that when a return of
tax is required, the person required to make
the return shall pay the tax at the time and
place fixed for filing the return.
Section 6072(a) of the Code provides
that individual income tax returns made
on the basis of the calendar year shall be
filed on or before the 15th day of April
following the close of the calendar year.
Section 6654(c) of the Code provides
that the due date for the first required
installment payment of estimated income
tax is April 15.
Section 7503 of the Code provides that,
when April 15 falls on a Saturday, Sunday,
or legal holiday, a return is considered
timely filed if it is filed on the next succeed-
ing day that is not a Saturday, Sunday, or
legal holiday. The term “legal holiday” in-
cludes a legal holiday observed in the Dis-
trict of Columbia. A tax calendar that lists
the legal holidays is annually made avail-
able through IRS Publication 509. Emanci-
pation Day, April 16, is a legal holiday in
the District of Columbia.D.C. Code § 28 –
2701 (2010). When April 16 is a Saturday,
the preceding day is the observed holiday,
and when it is a Sunday, the succeeding day
is the observed holiday.Id.
Section 7503 also provides that, in the
case of any return required to be filed at
any office of the Secretary, or at any other
office of the United States or any agency
thereof, located outside the District of Co-
lumbia but within an IRS district, the term
“legal holiday” includes a statewide legal
holiday in the state where the office is
located. Patriots’ Day, the third Monday
in April, is a statewide legal holiday in
Massachusetts and Maine.Mass. Ann.
Laws. ch. 4, § 7(18) (Law. Coop. 1988);
Me. Rev. Stat. Ann. tit. 4, § 1051 (1988).
Treasury Regulation § 1.6091–2(c)
provides that “whenever instructions ap-
plicable to income tax returns provide that
the returns be filed with a service center,
the returns must be so filed . . .” Individ-
uals who make their income tax returns on
a calendar year basis generally must file
their returns at the IRS service center
(now known as campuses) designated in
the applicable instructions. However,
Treasury Regulation § 1.6091–2(d)(1)
provides that, notwithstanding Treasury
Regulation § 1.6091–2(c), income tax re-
turns of persons other than corporations
that are hand carried shall be filed with
any individual assigned the responsibility
to receive such returns in the local IRS
office serving the legal residence or prin-
cipal place of business of the person re-
quired to make the return.
Revenue Ruling 90 –5 addressed the
due date for filing income tax returns and
paying the first installment of estimated
income tax for individuals who were re-
quired to file their returns at the Andover,
Massachusetts Service Center, including
residents from Massachusetts and Con-
necticut. However, the IRS no longer re-
quires taxpayers to file returns at the In-
ternal Revenue Center in Andover,
Massachusetts.
Section 7503 of the Code extends the
time for performing an act required by the
internal revenue laws when the last day for
performing the act would be a Saturday,
Sunday, or legal holiday. Pursuant to Trea-
sury Regulation § 1.6091–2(d)(1), individu-
als who reside in Massachusetts and Maine
may elect to file their returns by hand at
their local IRS Office located in Massachu-
setts or Maine. When the last day for resi-
dents of those states to file their returns by
hand falls on a Saturday, Sunday or legal
holiday, section 7503 extends the due date
to the next succeeding day which is not a
Saturday, Sunday or legal holiday. We in-
terpret this rule to extend the due date for
filing income tax returns for all residents of
Massachusetts and Maine pursuant to sec-
tion 7503, including those who do not elect
to file by hand. Accordingly, the statewide
observance of Patriots’ Day in Massachu-
setts or Maine affects the due date for in-
come tax returns of individuals who reside
in Massachusetts and Maine, but it does not
affect the due date of income tax returns for
individuals who do not reside in Massachu-
setts or Maine.
Revenue Ruling 90 –5 addresses the
due date for filing income tax returns and
paying the first installment of estimated
income tax where April 15 falls on a Sat-
urday, Sunday, or legal holiday. Revenue
Ruling 90 –5 applies to individuals who
are required to file their returns at the
Andover, Massachusetts Service Center,
including residents from Massachusetts
and Connecticut, and who are required to
send their estimated income tax payments
to a depository in Pittsburgh, Pennsylva-
nia. Revenue Ruling 90 –5 concludes that
residents of Massachusetts and Connecti-
cut receive the benefit of the Massachu-
setts state holiday since their federal in-
come tax returns may be filed in Andover,
Massachusetts. The estimated tax pay-
ments on the other hand, required to be
sent to Pittsburgh, Pennsylvania, a state
that does not observe Patriots’ Day, are
due on April 15, notwithstanding this was
a statewide holiday in Massachusetts.
Notice 2002–12 addressed the filing
requirements for individual taxpayers
Bulletin No. 2015–22June 1, 2015
1011

from several states who were filing their
income tax returns in Massachusetts in a
year when Patriots’ Day fell on April 15.
Notice 2002–12 provides: “for filing sea-
son 2002 (tax year 2001) individual in-
come taxpayers in Massachusetts, Michi-
gan, New York (all counties except for
Nassau, Rockland, Suffolk, Westchester,
and New York City), Rhode Island, and
Maine have until Tuesday, April 16, 2002,
to file their Federal income tax returns and
make their payments. This includes the
payment of the first installment of esti-
mated tax for 2002.”
Notice 2011–17 describes the impact
of Emancipation Day on the filing dead-
line for certain tax forms and payments.
Specifically, it provides that Emancipa-
tion Day, an official public holiday in the
District of Columbia, is a legal holiday
described in section 7503.
Previously, there was no guidance cov-
ering the impact that both Emancipation
Day and Patriot’s Day could have on the
time for filing an individual income tax
return or making an estimated payment of
tax when the due date for the income tax
return and estimated tax payment falls on
a Saturday, Sunday, or legal holiday.
HOLDING
The District of Columbia observes
Emancipation Day on Friday, April 15
when April 16 is a Saturday. This makes
Monday, April 18, the ordinary due date
for filing income tax returns. However, in
this situation, Monday, April 18, is the
third Monday in April, the date that Mas-
sachusetts and Maine observe Patriots’
Day. Because residents of Massachusetts
and Maine may elect to hand carry their
income tax returns to their local IRS of-
fices, A has until the next succeeding day
that is not a Saturday, Sunday, or legal
holiday to file A’s income tax return.
Thus, A has until Tuesday, April 19, to
file A’s income tax return.
A is required to make installment pay-
ments of estimated income tax to a deposi-
tory in Hartford, Connecticut, a state in
which the third Monday in April is not a
statewide legal holiday. Accordingly, A
must make the first installment payment of
estimated tax on or before the ordinary due
date for income tax returns for the act to be
timely. The fact that A is a resident of Mas-
sachusetts, a state in which the third Mon-
day in April is a statewide legal holiday, has
no effect on A’s due date for payment of
A’s first installment of estimated tax. Thus,
A must pay A’s first installment of esti-
mated income tax on or before April 18.
EFFECT ON OTHER PUBLISHED
GUIDANCE
Revenue Ruling 90 –5, 1990 –1 C.B.
189 is clarified and superseded.
Notice 2002–12, 2002–1 C.B. 526 is
clarified and superseded.
Notice 2011–17, 2011–10 I.R.B. 540 is
clarified and amplified.
DRAFTING INFORMATION
The principal author of this revenue rul-
ing is Michael A. Franklin of the Office of
Associate Chief Counsel (Procedure & Ad-
ministration). For further information re-
garding this revenue ruling, contact Mr.
Franklin at (202) 317-6833 (not a toll-free
number).
Section 1274.—
Determination of Issue
Price in the Case of
Certain Debt Instruments
Issued for Property
(Also Sections 42, 280G, 382, 412, 467, 468, 482,
483, 642, 807, 846, 1288, 7520, 7872.)
Rev. Rul. 2015–14
This revenue ruling provides various pre-
scribed rates for federal income tax pur-
poses for June 2015 (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-
term, and long-term adjusted applicable fed-
eral rates (adjusted AFR) for the current
month for purposes of section 1288(b). Ta-
ble 3 sets forth the adjusted federal long-
term rate and the long-term tax-exempt rate
described in section 382(f). Table 4 contains
the appropriate percentages for determining
the low-income housing credit described in
section 42(b)(1) for buildings placed in ser-
vice during the current month. However,
under section 42(b)(2), the applicable per-
centage for non-federally subsidized new
buildings placed in service after July 30,
2008, with respect to housing credit dollar
amount allocations made before January 1,
2015 shall not be less than 9%. Finally-
,Table 5 contains the federal rate for deter-
mining the present value of an annuity, an
interest for life or for a term of years, or a
remainder or a reversionary interest for pur-
poses of section 7520.
REV. RUL. 2015–14 TABLE 1
Applicable Federal Rates (AFR) for June 2015
Period for Compounding
AnnualSemiannualQuarterlyMonthly
Short-term
AFR.43%.43%.43%.43%
110% AFR.47%.47%.47%.47%
120% AFR.52%.52%.52%.52%
130% AFR.56%.56%.56%.56%
Table 1 is continued on the following page 1013
June 1, 2015Bulletin No. 2015–22
1012

REV. RUL. 2015–14 TABLE 1
Applicable Federal Rates (AFR) for June 2015
Period for Compounding
AnnualSemiannualQuarterlyMonthly
Mid-term
AFR1.60%1.59%1.59%1.58%
110% AFR1.76%1.75%1.75%1.74%
120% AFR1.92%1.91%1.91%1.90%
130% AFR2.08%2.07%2.06%2.06%
150% AFR2.40%2.39%2.38%2.38%
175% AFR2.80%2.78%2.77%2.76%
Long-term
AFR2.50%2.48%2.47%2.47%
110% AFR2.75%2.73%2.72%2.71%
120% AFR3.00%2.98%2.97%2.96%
130% AFR3.25%3.22%3.21%3.20%
REV. RUL. 2015–14 TABLE 2
Adjusted AFR for June 2015
Period for Compounding
AnnualSemiannualQuarterlyMonthly
Short-term adjusted AFR.43%.43%.43%.43%
Mid-term adjusted AFR1.52%1.51%1.51%1.51%
Long-term adjusted AFR2.50%2.48%2.47%2.47%
REV. RUL. 2015–4 TABLE 3
Rates Under Section 382 for June 2015
Adjusted federal long-term rate for the current month2.50%
Long-term tax-exempt rate for ownership changes during the current month (the highest of the
adjusted federal long-term rates for the current month and the prior two months.)
2.50%
REV. RUL. 2015–14 TABLE 4
Appropriate Percentages Under Section 42(b)(1) for June 2015
Note: Under section 42(b)(2), the applicable percentage for non-federally subsidized new buildings placed in service after
July 30, 2008, with respect to housing credit dollar amount allocations made before January 1, 2015, shall not be less than
9%.
Appropriate percentage for the 70% present value low-income housing credit7.47%
Appropriate percentage for the 30% present value low-income housing credit3.20%
REV. RUL. 2015–14 TABLE 5
Rate Under Section 7520 for June 2015
Applicable federal rate for determining the present value of an annuity, an interest for life
or a term of years, or a remainder or reversionary interest
2.0%
Bulletin No. 2015–22June 1, 2015
1013

Part IV. Items of General Interest
Announcement of
Disciplinary Sanctions
From the Office of
Professional Responsibility
Announcement 2015–15
The Office of Professional Responsi-
bility (OPR) announces recent disciplin-
ary sanctions involving attorneys, certi-
fied public accountants, enrolled agents,
enrolled actuaries, enrolled retirement
plan agents, and appraisers. These indi-
viduals are subject to the regulations gov-
erning practice before the Internal Reve-
nue Service (IRS), which are set out in
Title 31, Code of Federal Regulations,
Part 10, and which are published in pam-
phlet form as Treasury Department Circu-
lar No. 230. The regulations prescribe the
duties and restrictions relating to such
practice and prescribe the disciplinary
sanctions for violating the regulations.
The disciplinary sanctions to be im-
posed for violation of the regulations are:
Disbarred from practice before the
IRS—An individual who is disbarred is
not eligible to practice before the IRS as
defined at 31 C.F.R. § 10.2(a)(4).
Suspended from practice before the
IRS—An individual who is suspended is
not eligible to practice before the IRS as
defined at 31 C.F.R. § 10.2(a)(4) during
the term of the suspension.
Censured in practice before the
IRS—Censure is a public reprimand. Un-
like disbarment or suspension, censure
does not affect an individual’s eligibility
to practice before the IRS, but OPR may
subject the individual’s future practice
rights to conditions designed to promote
high standards of conduct.
Monetary penalty—A monetary pen-
alty may be imposed on an individual who
engages in conduct subject to sanction or
on an employer, firm, or entity if the in-
dividual was acting on its behalf and if it
knew, or reasonably should have known,
of the individual’s conduct.
Disqualification of appraiser—An
appraiser who is disqualified is barred
from presenting evidence or testimony in
any administrative proceeding before the
Department of the Treasury or the IRS.
Under the regulations, attorneys, certi-
fied public accountants, enrolled agents, en-
rolled actuaries, and enrolled retirement
plan agents may not assist, or accept assis-
tance from, individuals who are suspended
or disbarred with respect to matters consti-
tuting practice (i.e., representation) before
the IRS, and they may not aid or abet sus-
pended or disbarred individuals to practice
before the IRS.
Disciplinary sanctions are described in
these terms:
Disbarred by decision, Suspended by
decision, Censured by decision, Mone-
tary penalty imposed, and Disqualified
after hearing—An administrative law
judge (ALJ) either 1) granted the govern-
ment’s summary judgment motion or 2)
conducted an evidentiary hearing upon
OPR’s complaint alleging violation of the
regulations; and 3) issued a decision im-
posing one of these sanctions. After 30
days from the issuance of the decision, in
the absence of an appeal, the ALJ’s deci-
sion became the final agency decision.
Disbarred by default decision, Sus-
pended by default decision, Censured
by default decision, Monetary penalty
imposed by default decision, and Dis-
qualified by default decision—An ALJ,
after finding that no answer to OPR’s
complaint had been filed, granted OPR’s
motion for a default judgment and issued
a decision imposing one of these sanc-
tions.
Disbarment by decision on appeal,
Suspended by decision on appeal, Cen-
sured by decision on appeal, Monetary
penalty imposed by decision on appeal,
and Disqualified by decision on ap-
peal—The decision of the ALJ was ap-
pealed to the agency appeal authority, act-
ing as the delegate of the Secretary of the
Treasury, and the appeal authority issued
a decision imposing one of these sanc-
tions.
Disbarred by consent, Suspended by
consent, Censured by consent, Mone-
tary penalty imposed by consent, and
Disqualified by consent—In lieu of a dis-
ciplinary proceeding being instituted or
continued, an individual offered a consent
to one of these sanctions and OPR ac-
cepted the offer. Typically, an offer of
consent will provide for: suspension for
an indefinite term; conditions that the in-
dividual must observe during the suspen-
sion; and the individual’s opportunity, af-
ter a stated number of months, to file with
OPR a petition for reinstatement affirming
compliance with the terms of the consent
and affirming current eligibility to prac-
tice (i.e., an active professional license or
active enrollment status).
Suspended indefinitely by decision in
expedited proceeding, Suspended indef-
initely by default decision in expedited
proceeding, Suspended by consent in
expedited proceeding—OPR instituted
an expedited proceeding for suspension
(based on certain limited grounds, includ-
ing loss of a professional license for
cause, and criminal convictions).
OPR has authority to disclose the
grounds for disciplinary sanctions in these
situations: (1) an ALJ or the Secretary’s
delegate on appeal has issued a decision
on or after September 26, 2007, which
was the effective date of amendments to
the regulations that permit making such
decisions publicly available; (2) the indi-
vidual has settled a disciplinary case by
signing OPR’s “consent to sanction”
form, which requires consenting individ-
uals to admit to one or more violations of
the regulations and to consent to the dis-
closure of the individual’s own return in-
formation related to the admitted viola-
tions (for example, failure to file Federal
income tax returns); or (3) OPR has issued
a decision in an expedited proceeding for
indefinite suspension.
Announcements of disciplinary sanc-
tions appear in the Internal Revenue Bul-
letin at the earliest practicable date. The
sanctions announced below are alphabet-
ized first by the names of states and sec-
ond by the last names of individuals. Un-
less otherwise indicated, section numbers
(e.g., § 10.51) refer to the regulations.
June 1, 2015Bulletin No. 2015–22
1014

City & StateName
Professional
Designation Disciplinary SanctionEffective Date(s)
Arizona
AnthemDoherty, Brian G.AttorneySuspended by decision in expedited
proceeding under 31 C.F.R. § 10.82(b)
Indefinite from
February 11, 2015
California
San JoseBoitano, Steven F.CPASuspended by decision in expedited
proceeding under 31 C.F.R. § 10.82(b)
Indefinite from
February 5, 2015
Palm DesertLevine, Marc R.AttorneySuspended by default decision in expedited
proceeding under 31 C.F.R. § 10.82(b)
Indefinite from
March 5, 2015
Los AngelesLavu, HermanCPASuspended by default decision in expedited
proceeding under 31 C.F.R. § 10.82(b)
Indefinite from
November 17, 2014
Lake ElsinoreProspero, Raymond C. AttorneySuspended by default decision in expedited
proceeding under 31 C.F.R. § 10.82(b)
Indefinite from
March 5, 2015
Florida
MiamiTodd, Mayumi O.CPAReinstated to practice
before the IRS
February 14, 2014
Illinois
ChicagoGreene, James P.AttorneySuspended by default decision in expedited
proceeding under 31 C.F.R. § 10.82(b)
Indefinite from
March 11, 2015
Vernon HillsTravis, Jeffrey B.CPASuspended by default decision in expedited
proceeding under 31 C.F.R. § 10.82(b)
Indefinite from
February 19, 2015
Louisiana
Bossier CityPhillips, II, Charles T. AttorneySuspended by default decision in expedited
proceeding under 31 C.F.R. § 10.82(b)
Indefinite from
February 2, 2015
Maryland
LisbonDewan, Kiran M.AttorneySuspended by default decision in expedited
proceeding under 31 C.F.R. § 10.82(b)
Indefinite from
February 5, 2015
Massachusetts
Doherty, Brian G.,
see Arizona
Minnesota
Vadnais
Heights
Holt, Mark D.AttorneySuspended by default decision in expedited
proceeding under 31 C.F.R. § 10.82(b)
Indefinite from
January 15, 2015
WalkerSmith, Victor H.AttorneySuspended by default decision in expedited
proceeding under 31 C.F.R. § 10.82(b)
Indefinite from
January 15, 2015
New Jersey
CliftonVan Siclen, Todd D.AttorneySuspended by default decision in expedited
proceeding under 31 C.F.R. § 10.82(b)
Indefinite from
March 26, 2015
New York
BrooklynBronstein, DianaAttorneySuspended by decision in expedited
proceeding under 31 C.F.R. § 10.82(b)
Indefinite from
March 12, 2015
New YorkPolidi, RichardAttorneySuspended by default decision in expedited
proceeding under 31 C.F.R. § 10.82(b)
Indefinite from
February 3, 2015
Van Siclen, Todd D.,
see New Jersey
Bulletin No. 2015–22June 1, 2015
1015

City & StateName
Professional
Designation Disciplinary SanctionEffective Date(s)
North Carolina
RaleighGlenn, Lori M.AttorneySuspended by default decision in expedited
proceeding under 31 C.F.R. § 10.82(b)
Indefinite from
January 15, 2015
RaleighGray, Robert M.CPASuspended by default decision in expedited
proceeding under 31 C.F.R. § 10.82(b)
Indefinite from
October 8, 2014
Polidi, Richard,
see New Jersey
CharlotteWidis, Larry E.CPASuspended by default decision in expedited
proceeding under 31 C.F.R. § 10.82(b)
Indefinite from
January 15, 2015
Ohio
MarysvilleDenoewer, Michael F. CPASuspended by decision in expedited
proceeding under 31 C.F.R. § 10.82(b)
Indefinite from
February 5, 2015
Pennsylvania
DoylestownLoStracco, MichaelCPASuspended by default decision in expedited
proceeding under 31 C.F.R. § 10.82(b)
Indefinite from
February 5, 2015
Tennessee
HohenwaldHinson, Jeffrey L.Enrolled
Agent
Suspended by decision in expedited
proceeding under 31 C.F.R. § 10.82(b)
Indefinite from
March 11, 2015
MemphisJohnson, David J.AttorneySuspended by default decision in expedited
proceeding under 31 C.F.R. § 10.82(b)
Indefinite from
March 5, 2015
Texas
HoustonMcClain, James L.CPADisbarred by consent under 31 C.F.R.
§§ 10.51(a)(6), 10.51(a)(17), and § 10.22
Indefinite from
February 6, 2015
Virginia
Dewan, Kiran M.,
see Maryland
MechanicsvilleHoare, David J.CPASuspended by default decision in expedited
proceeding under 31 C.F.R. § 10.82(b)
Indefinite from
March 3, 2015
BerryvilleSoonthornchal,
Boonlomp
CPASuspended by default decision in expedited
proceeding under 31 C.F.R. § 10.82(b)
Indefinite from
March 3, 2015
West Virginia
ParkersburgPostlewait, Jr., Philip R. CPASuspended by default decision in expedited
proceeding under 31 C.F.R. § 10.82(b)
Indefinite from
February 19, 2015
June 1, 2015Bulletin No. 2015–22
1016

Definition of Terms
Revenue rulings and revenue procedures
(hereinafter referred to as “rulings”) that
have an effect on previous rulings use the
following defined terms to describe the
effect:
Amplifieddescribes a situation where
no change is being made in a prior pub-
lished position, but the prior position is
being extended to apply to a variation of
the fact situation set forth therein. Thus, if
an earlier ruling held that a principle ap-
plied to A, and the new ruling holds that
the same principle also applies to B, the
earlier ruling is amplified. (Compare with
modified, below).
Clarifiedis used in those instances
where the language in a prior ruling is
being made clear because the language
has caused, or may cause, some confu-
sion. It is not used where a position in a
prior ruling is being changed.
Distinguisheddescribes a situation
where a ruling mentions a previously pub-
lished ruling and points out an essential
difference between them.
Modifiedis used where the substance
of a previously published position is being
changed. Thus, if a prior ruling held that a
principle applied to A but not to B, and the
new ruling holds that it applies to both A
and B, the prior ruling is modified because
it corrects a published position. (Compare
with amplified andclarified, above).
Obsoleteddescribes a previously pub-
lished ruling that is not considered deter-
minative with respect to future transac-
tions. This term is most commonly used in
a ruling that lists previously published rul-
ings that are obsoleted because of changes
in laws or regulations. A ruling may also
be obsoleted because the substance has
been included in regulations subsequently
adopted.
Revokeddescribes situations where the
position in the previously published ruling
is not correct and the correct position is
being stated in a new ruling.
Supersededdescribes a situation where
the new ruling does nothing more than
restate the substance and situation of a
previously published ruling (or rulings).
Thus, the term is used to republish under
the 1986 Code and regulations the same
position published under the 1939 Code
and regulations. The term is also used
when it is desired to republish in a single
ruling a series of situations, names, etc.,
that were previously published over a pe-
riod of time in separate rulings. If the new
ruling does more than restate the sub-
stance of a prior ruling, a combination of
terms is used. For example, modified and
supersededdescribes a situation where the
substance of a previously published ruling
is being changed in part and is continued
without change in part and it is desired to
restate the valid portion of the previously
published ruling in a new ruling that is
self contained. In this case, the previously
published ruling is first modified and then,
as modified, is superseded.
Supplementedis used in situations in
which a list, such as a list of the names of
countries, is published in a ruling and that
list is expanded by adding further names
in subsequent rulings. After the original
ruling has been supplemented several
times, a new ruling may be published that
includes the list in the original ruling and
the additions, and supersedes all prior rul-
ings in the series.
Suspendedis used in rare situations to
show that the previous published rulings
will not be applied pending some future
action such as the issuance of new or
amended regulations, the outcome of
cases in litigation, or the outcome of a
Service study.
Abbreviations
The following abbreviations in current
use and formerly used will appear in ma-
terial published in the Bulletin.
A—Individual.
Acq.—Acquiescence.
B—Individual.
BE—Beneficiary.
BK—Bank.
B.T.A.—Board of Tax Appeals.
C—Individual.
C.B.—Cumulative Bulletin.
CFR—Code of Federal Regulations.
CI—City.
COOP—Cooperative.
Ct.D.—Court Decision.
CY—County.
D—Decedent.
DC—Dummy Corporation.
DE—Donee.
Del. Order—Delegation Order.
DISC—Domestic International Sales Corporation.
DR—Donor.
E—Estate.
EE—Employee.
E.O.—Executive Order.
ER—Employer.
ERISA—Employee Retirement Income Security Act.
EX—Executor.
F—Fiduciary.
FC—Foreign Country.
FICA—Federal Insurance Contributions Act.
FISC—Foreign International Sales Company.
FPH—Foreign Personal Holding Company.
F.R.—Federal Register.
FUTA—Federal Unemployment Tax Act.
FX—Foreign corporation.
G.C.M.—Chief Counsel’s Memorandum.
GE—Grantee.
GP—General Partner.
GR—Grantor.
IC—Insurance Company.
I.R.B.—Internal Revenue Bulletin.
LE—Lessee.
LP—Limited Partner.
LR—Lessor.
M—Minor.
Nonacq.—Nonacquiescence.
O—Organization.
P—Parent Corporation.
PHC—Personal Holding Company.
PO—Possession of the U.S.
PR—Partner.
PRS—Partnership.
PTE
—Prohibited Transaction Exemption.
Pub. L.—Public Law.
REIT—Real Estate Investment Trust.
Rev. Proc.—Revenue Procedure.
Rev. Rul.—Revenue Ruling.
S—Subsidiary.
S.P.R.—Statement of Procedural Rules.
Stat.—Statutes at Large.
T—Target Corporation.
T.C.—Tax Court.
T.D.—Treasury Decision.
TFE—Transferee.
TFR—Transferor.
T.I.R.—Technical Information Release.
TP—Taxpayer.
TR—Trust.
TT—Trustee.
U.S.C.—United States Code.
X—Corporation.
Y—Corporation.
Z—Corporation.
Bulletin No. 2015–22June 1, 2015
i

Numerical Finding List
1
Bulletin 2015–1 through 2015–22
Announcements:
2015-1, 2015-11 I.R.B.758
2015-2, 2015-3 I.R.B.324
2015-3, 2015-3 I.R.B.328
2015-4, 2015-5 I.R.B.565
2015-5, 2015-7 I.R.B.602
2015-6, 2015-8 I.R.B.685
2015-7, 2015-13 I.R.B.823
2015-8, 2015-9 I.R.B.698
2015-10, 2015-11 I.R.B.758
2015-11, 2015-15 I.R.B.883
2015-12, 2015-12 I.R.B.770
2015-13, 2015-15 I.R.B.908
2015-14, 2015-20 I.R.B.971
2015-15, 2015-22 I.R.B.1014
Proposed Regulations:
REG-109187-11, 2015-2 I.R.B.277
REG-132751-14, 2015-2 I.R.B.279
REG-145878-14, 2015-2 I.R.B.290
REG-153656-3, 2015-5 I.R.B.566
REG-102648-15, 2015-10 I.R.B.745
REG-136018-13, 2015-11 I.R.B.759
REG-143416-14, 2015-11 I.R.B.757
REG-100400-14, 2015-12 I.R.B.779
REG-132253-11, 2015-12 I.R.B.771
REG-143040-11, 2015-13 I.R.B.827
REG-133489-13, 2015-16 I.R.B.926
REG-103281-11, 2015-19 I.R.B.948
REG-107595-11, 2015-21 I.R.B.986
REG-132634-14, 2015-21 I.R.B.997
REG-102656-15, 2015-21 I.R.B.1005
Notices:
2015-1, 2015-2 I.R.B.249
2015-2, 2015-4 I.R.B.334
2015-3, 2015-6 I.R.B.583
2015-4, 2015-5 I.R.B.407
2015-5, 2015-5 I.R.B.408
2015-6, 2015-5 I.R.B.412
2015-7, 2015-6 I.R.B.585
2015-8, 2015-6 I.R.B.589
2015-9, 2015-6 I.R.B.590
2015-10, 2015-20 I.R.B.965
2015-11, 2015-8 I.R.B.618
2015-15, 2015-9 I.R.B.687
2015-12, 2015-8 I.R.B.700
2015-13, 2015-10 I.R.B.722
2015-14, 2015-10 I.R.B.722
2015-16, 2015-10 I.R.B.732
2015-17, 2015-14 I.R.B.845
2015-19, 2015-9 I.R.B.690
2015-20, 2015-11 I.R.B.754
2015-18, 2015-12 I.R.B.765
Notices:—Continued
2015-21, 2015-12 I.R.B.765
2015-22, 2015-12 I.R.B.768
2015-23, 2015-12 I.R.B.769
2015-24, 2015-13 I.R.B.811
2015-25, 2015-13 I.R.B.814
2015-26, 2015-13 I.R.B.814
2015-27, 2015-13 I.R.B.816
2015-28, 2015-14 I.R.B.848
2015-29, 2015-15 I.R.B.873
2015-30, 2015-17 I.R.B.928
2015-31, 2015-17 I.R.B.929
2015-32, 2015-20 I.R.B.967
2015-33, 2015-18 I.R.B.934
2015-34, 2015-18 I.R.B.942
2015-35, 2015-18 I.R.B.943
2015-37, 2015-19 I.R.B.947
2015-38, 2015-21 I.R.B.984
2015-39, 2015-22 I.R.B.1008
Revenue Procedures:
2015-1, 2015-1 I.R.B.1
2015-2, 2015-1 I.R.B.105
2015-3, 2015-1 I.R.B.129
2015-4, 2015-1 I.R.B.144
2015-5, 2015-1 I.R.B.186
2015-6, 2015-1 I.R.B.194
2015-7, 2015-1 I.R.B.231
2015-8, 2015-1 I.R.B.235
2015-9, 2015-2 I.R.B.249
2015-10, 2015-2 I.R.B.261
2015-12, 2015-2 I.R.B.265
2015-13, 2015-5 I.R.B.419
2015-14, 2015-5 I.R.B.450
2015-15, 2015-5 I.R.B.564
2015-16, 2015-7 I.R.B.596
2015-17, 2015-7 I.R.B.599
2015-18, 2015-8 I.R.B.642
2015-19, 2015-8 I.R.B.678
2015-20, 2015-9 I.R.B.694
2015-21, 2015-13 I.R.B.817
2015-22, 2015-11 I.R.B.754
2015-23, 2015-13 I.R.B.820
2015-24, 2015-13 I.R.B.822
2015-25, 2015-14 I.R.B.848
2015-26, 2015-15 I.R.B.875
2015-27, 2015-16 I.R.B.914
2015-28, 2015-16 I.R.B.920
2015-29, 2015-15 I.R.B.882
2015-30, 2015-20 I.R.B.970
Revenue Rulings:
2015-1, 2015-4 I.R.B.331
2015-2, 2015-3 I.R.B.321
2015-3, 2015-6 I.R.B.580
2015-4, 2015-10 I.R.B.743
2015-5, 2015-13 I.R.B.788
2015-6, 2015-13 I.R.B.801
Revenue Rulings:—Continued
2015-7, 2015-14 I.R.B.849
2015-8, 2015-18 I.R.B.945
2015-9, 2015-21 I.R.B.972
2015-10, 2015-21 I.R.B.973
2015-11, 2015-21 I.R.B.975
2015-13, 2015-22 I.R.B.1011
2015-14, 2015-22 I.R.B.1012
Treasury Decisions:
9707, 2015-2 I.R.B.247
9708, 2015-5 I.R.B.337
9709, 2015-7 I.R.B.593
9710, 2015-8 I.R.B.603
9711, 2015-11 I.R.B.748
9712, 2015-11 I.R.B.750
9713, 2015-13 I.R.B.802
9714, 2015-14 I.R.B.831
9715, 2015-15 I.R.B.851
9716, 2015-15 I.R.B.863
9717, 2015-16 I.R.B.910
9718, 2015-15 I.R.B.866
9719, 2015-21 I.R.B.977
1
A cumulative list of all revenue rulings, revenue procedures, Treasury decisions, etc., published in Internal Revenue Bulletins 2014 –27 through 2014 –52 is in Internal Revenue Bulletin
2014 –52, dated December 28, 2014.
June 1, 2015Bulletin No. 2015–22
ii

Finding List of Current Actions on
Previously Published Items
1
Bulletin 2015–1 through 2015–22
Announcements:
2010-3
Amplified by
Ann. 2015-3, 2015-3 I.R.B.328
Revenue Procedures:
2014-01
Superseded by
Rev. Proc. 2015-01, 2015-01 I.R.B.1
2014-02
Superseded by
Rev. Proc. 2015-02, 2015-01 I.R.B.105
2014-03
Superseded by
Rev. Proc. 2015-03, 2015-01 I.R.B.129
2014-04
Superseded by
Rev. Proc. 2015-04, 2015-01 I.R.B.144
2014-05
Superseded by
Rev. Proc. 2015-05, 2015-01 I.R.B.186
2014-06
Superseded by
Rev. Proc. 2015-06, 2015-01 I.R.B.194
2014-07
Superseded by
Rev. Proc. 2015-07, 2015-01 I.R.B.231
2014-08
Superseded by
Rev. Proc. 2015-08, 2015-01 I.R.B.235
2014-10
Superseded by
Rev. Proc. 2015-10, 2015-2 I.R.B.261
2003-63
Superseded by
Rev. Proc. 2015-12, 2015-2 I.R.B.265
2011-14
Modified by
Rev. Proc. 2015-12, 2015-2 I.R.B.265
2011-14
Modified by
Rev. Proc. 2015-13, 2015-5 I.R.B.419
Revenue Procedures:—Continued
2011-14
Amplified by
Rev. Proc. 2015-13, 2015-5 I.R.B.419
2011-14
Clarified by
Rev. Proc. 2015-13, 2015-5 I.R.B.419
1997-27
Clarified by
Rev. Proc. 2015-13, 2015-5 I.R.B.419
1997-27
Modified by
Rev. Proc. 2015-13, 2015-5 I.R.B.419
2012-11
Superseded by
Rev. Proc. 2015-17, 2015-7 I.R.B.599
2015-9
Modified by
Rev. Proc. 2015-17, 2015-7 I.R.B.599
2015-14
Modified by
Rev. Proc. 2015-20, 2015-9 I.R.B.694
2013-22
Modified by
Rev. Proc. 2015-22, 2015-11 I.R.B.754
2015-8
Modified by
Rev. Proc. 2015-22, 2015-11 I.R.B.754
2014-59
Modified by
Rev. Proc. 2015-24, 2015-13 I.R.B.822
2002-43
Modified by
Rev. Proc. 2015-26, 2015-15 I.R.B.875
2002-43
Obsoleted by
Rev. Proc. 2015-26, 2015-15 I.R.B.875
Revenue Rulings:
92-19
Supplemented by
Rev. Rul. 2015-02, 2015-3 I.R.B.321
1978-130
Revoked by
Rev. Rul. 2015-9, 2015-21 I.R.B.972
Revenue Rulings:—Continued
1975-491
Revoked by
Rev. Rul. 2015-11, 2015-21 I.R.B.975
1990-65
Revoked by
Rev. Rul. 2015-11, 2015-21 I.R.B.975
90-5
Superseded by
Rev. Rul. 2015-13, 2015-22 I.R.B.1011
2002-12
Superseded by
Rev. Rul. 2015-13, 2015-22 I.R.B.1011
2011-17
Amplified by
Rev. Rul. 2015-13, 2015-22 I.R.B.1011
Notices:
2013-01
Modified by
Notice 2015-20, 2015-11 I.R.B.754
2013-01
Superseded by
Notice 2015-20, 2015-11 I.R.B.754
2014-24
Obsoleted by
Notice 2015-29, 2015-15 I.R.B.882
1997-19
Modified by
Notice 2015-38, 2015-21 I.R.B.984
1997-26
Superseded by
Notice 2015-38, 2015-21 I.R.B.984
2001-62
Superseded by
Notice 2015-38, 2015-21 I.R.B.984
2002-62
Superseded by
Notice 2015-38, 2015-21 I.R.B.984
2004-83
Superseded by
Notice 2015-38, 2015-21 I.R.B.984
1
A cumulative list of current actions on previously published items in Internal Revenue Bulletins 2014 –27 through 2014 –52 is in Internal Revenue Bulletin 2014 –52, dated December 28,
2014.
Bulletin No. 2015–22June 1, 2015
iii

INTERNAL REVENUE BULLETIN
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