IRS Issues Revenue Ruling on Section 1274 - Determination of Issue Price in Case of Certain Debt Instruments Issued for Property
February 03, 2026
February 03, 2026
WASHINGTON, Feb. 3 -- The Internal Revenue Service issued the following revenue ruling (No. 2026-3) on Feb. 2, 2026, entitled "Section 1274 - Determination of Issue Price in the Case of Certain Debt Instruments Issued for Property".
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This revenue ruling provides various prescribed rates for federal income tax purposes for February 2026 (the current month). Table 1 contains the short-term, mid-term, and long-term applicable federal rates (AFR) for the curr . . .
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This revenue ruling provides various prescribed rates for federal income tax purposes for February 2026 (the current month). Table 1 contains the short-term, mid-term, and long-term applicable federal rates (AFR) for the curr . . .