Internal Revenue Bulletin:  2015-14 

April 6, 2015 

INCOME TAX


Rev. Rul. 2015–7Rev. Rul. 2015–7

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 April 2015.

Rev. Proc. 2015–25Rev. Proc. 2015–25

Guidance is provided to individuals who fail to meet the eligibility requirements of section 911(d)(1) of the Internal Revenue Code because adverse conditions in a foreign country preclude the individual from meeting those requirements. A current list of countries for tax year 2014 and the dates those countries are subject to the section 911(d)(4) waiver is provided.


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