Consolidating codifying statutes

Section 6621(c) provides that for purposes of interest payable under section 6601 on any large corporate underpayment, the underpayment rate under section 6621(a)(2) is determined by substituting “5 percentage points” for “3 percentage points.” See section 6621(c) and section 301.6621–3 of the Regulations on Procedure and Administration for the definition of a large corporate underpayment and for the rules for determining the applicable date.Section 6621(c) and section 301.6621–3 are generally effective for periods after December 31, 1990.This part includes notices of proposed rulemakings, disbarment 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.Section 6621 of the Internal Revenue Code establishes the interest rates on overpayments and underpayments of tax.Revenue Procedure 2015–37 amplifies section 5.01 of Revenue Procedure 2015–3 and provides that, until the Service resolves the issue through publication of a revenue ruling, revenue procedure, regulations, or otherwise, the Service will not issue rulings to taxpayers concerning whether the assets in a grantor trust receive a § 1014 basis step-up at the death of the deemed owner of the trust for income tax purposes when those assets are not includible in the gross estate of that owner under chapter 11 of subtitle B of the Internal Revenue Code.These final regulations provide rules for determining the applicable credit amount and applicable exclusion amount allowed to the estate of a decedent against the gift or estate tax.

Bank Secrecy Act Administrative Rulings are issued by the Department of the Treasury’s Office of the Assistant Secretary (Enforcement).In addition, these final regulations provide rules for electing portability of a deceased spousal unused exclusion amount to the surviving spouse and rules regarding the surviving spouse's use of this amount.Portability of a deceased spousal unused exclusion amount is available where the death of the first spouse to die occurs on or after January 1, 2011.These amendments would revise the rules concerning the use of a consolidated group’s losses attributable to a subsidiary in a consolidated return year in which stock of that subsidiary is disposed of. Revenue Procedure 2015–37 amplifies section 5.01 of Revenue Procedure 2015–3 and provides that, until the Service resolves the issue through publication of a revenue ruling, revenue procedure, regulations, or otherwise, the Service will not issue rulings to taxpayers concerning whether the assets in a grantor trust receive a § 1014 basis step-up at the death of the deemed owner of the trust for income tax purposes when those assets are not includible in the gross estate of that owner under chapter 11 of subtitle B of the Internal Revenue Code.This procedure provides specifications for the private printing of red-ink substitutes for the 2014 revisions of certain information returns. 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 Conventions, legislation, court decisions, and other items of general interest. 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.

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This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for June 2015 used under § 417(e)(3)(D), the 24-month average segment rates applicable for June 2015, and the 30-year Treasury rates.

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  2. Boarding schools, residential special schools, and further education institutions which provide accommodation for children under 18 must have regard to the respective National Minimum Standards for their establishment. The Children and Family Court Advisory and Support Service (CAFCASS) also has a duty under s12(1) of the Criminal Justice and Court Services Act 2000 to safeguard and promote the welfare of children involved in family proceedings in which their welfare is, or may be, in question.

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