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Internal Revenue Bulletin:  2015-31 

August 3, 2015 

INCOME TAX


Rev. Rul. 2015–16Rev. Rul. 2015–16

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 August 2015.

Notice 2015–51Notice 2015–51

This notice modifies Notice 2015–4 by providing a revised effective date of the performance and quality standards that certain small wind energy property must meet to qualify for the energy credit under section 48 of the Internal Revenue Code.


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