Internal Revenue Bulletin:  2011-23 

June 6, 2011 


Table of Contents

Rev. Rul. 2011-13 Rev. Rul. 2011-13

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 2011.

T.D. 9525 T.D. 9525

Final regulations under section 367 of the Code address the treatment of certain income and assets related to the leasing of aircraft or vessels in foreign commerce. The regulations reflect statutory changes made by the American Jobs Creation Act of 2004. In general, the regulations will affect United States shareholders of controlled foreign corporations that derive income from the leasing of aircraft or vessels in foreign commerce and U.S. persons that transfer property subject to these leases to a foreign corporation.

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