Pillsbury Winthrop Shaw Pittman
LLP Tax Page


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The Long Term Tax-Exempt Rate for a particular month, used under Internal Revenue Code section 382 to compute the annual limitation on the utilization of corporate net operating loss carryovers following any "change in ownership" during such month, is equal to the highest Adjusted Long Term Rate for that month and the prior two months.

Last updated October 18, 2017


Current AFRs

Short Term  |   Mid Term  |   Long Term  |   7520

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Pillsbury Winthrop Shaw Pittman