Internal Revenue Bulletin 2026-42 (PDF rendition): IRS Revenue Rulings

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Bulletin No. 2026–42
October 13, 2026
HIGHLIGHTS
OF THIS ISSUE
These synopses are intended only as aids to the reader in
identifying the subject matter covered. They may not be
relied upon as authoritative interpretations.
ADMINISTRATIVE
Notice 2026-58, page 503.
This document announces a third notice obsoleting IRB guid-
ance documents. Notice 2025-22, 2025-19 I.R.B. 1427,
obsoleted nine I.R.B. guidance documents. Notice 2025-36,
2025-30 I.R.B. 192, obsoleted 83 I.R.B. guidance docu-
ments. This notice will obsolete 71 pieces of guidance, which
were identified for obsolescence by the Associate Offices.
EMPLOYEE PLANS
Notice 2026-57, page 499.
This notice sets forth updates on the corporate bond
monthly yield curve, the corresponding spot segment rates
for August 2026 used under § 417(e)(3)(D), the 24-month
average segment rates applicable for September 2026, and
the 30-year Treasury rates, as reflected by the application of
§ 430(h)(2)(C)(iv).
INCOME TAX
Notice 2026-54, page 491.
This notice explains the circumstances under which the
four-year replacement period under section 1033(e)(2) is
extended for livestock sold on account of drought. The
Appendix to this notice contains a list of counties that expe-
rienced exceptional, extreme, or severe drought conditions
during the 12-month period ending August 31, 2026. Tax-
payers may use this list to determine if any extension is
available.
Notice 2026-55, page 497.
Notice 2026-55 requests comments on issues arising
under § 1400Z-2 of the Internal Revenue Code (Code) , as
amended by § 70421 of Public Law 119-21, 139 Stat. 72
(July 4, 2025), commonly known as the One, Big, Beauti-
ful Bill Act (OBBBA), regarding investments in businesses
located in qualified opportunity zones (QOZs), including on
whether additional guidance is needed under § 1400Z-2 to
address issues relating to qualifying investments of amounts
of eligible gains made by taxpayers in qualified opportunity
funds (QOFs) and investments of such funds made by QOFs
in qualified opportunity zone businesses (QOZBs).
Rev. Rul. 2026-18, page 488.
Fringe benefits aircraft valuation formula. For purposes of
section 1.61-21(g) of the Income Tax Regulations, relating to
the rule for valuing non-commercial flights on employer-pro-
vided aircraft, the Standard Industry Fare Level (SIFL) cents-
per-mile rates and terminal charge in effect for the second
half of 2026 are set forth.
Rev. Rul. 2026-19, page 489.
Federal rates; adjusted federal rates; adjusted federal long-
term rate, and the long-term tax exempt rate. For purposes
of sections 382, 1274, 1288, 7872 and other sections of
the Code, tables set forth the rates for October 2026.
Finding Lists begin on page ii.

The IRS Mission
Provide America’s taxpayers top-quality service by helping
them understand and meet their tax responsibilities and
enforce the law with integrity and fairness to all.
Introduction
The Internal Revenue Bulletin is the authoritative instrument
of the Commissioner of Internal Revenue for announcing offi-
cial 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 published weekly.
It is the policy of the Service to publish in the Bulletin all sub-
stantive 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. All published rulings apply retroactively unless other-
wise indicated. Procedures relating solely to matters of inter-
nal management are not published; however, statements of
internal practices and procedures that affect the rights and
duties of taxpayers are published.
Revenue rulings represent the conclusions of the Service
on the application of the law to the pivotal facts stated in
the revenue ruling. In those based on positions taken in rul-
ings to taxpayers or technical advice to Service field offices,
identifying details and information of a confidential nature are
deleted to prevent unwarranted invasions of privacy and to
comply with statutory requirements.
Rulings and procedures reported in the Bulletin do not have the
force and effect of Treasury Department Regulations, but they
may be used as precedents. Unpublished rulings will not be
relied on, used, or cited as precedents by Service personnel in
the disposition of other cases. In applying published rulings and
procedures, the effect of subsequent legislation, regulations,
court decisions, rulings, and procedures must be considered,
and Service personnel and others concerned are cautioned
against reaching the same conclusions in other cases unless
the facts and circumstances are substantially the same.
The Bulletin is divided into four parts as follows:
Part I.—1986 Code.
This part includes rulings and decisions based on provisions
of the Internal Revenue Code of 1986.
Part II.—Treaties and Tax Legislation.
This part is divided into two subparts as follows: Subpart A,
Tax Conventions and Other Related Items, and Subpart B,
Legislation and Related Committee Reports.
Part III.—Administrative, Procedural, and Miscellaneous.
To the extent practicable, pertinent cross references to these
subjects are contained in the other Parts and Subparts. Also
included in this part are Bank Secrecy Act Administrative
Rulings. Bank Secrecy Act Administrative Rulings are issued
by the Department of the Treasury’s Office of the Assistant
Secretary (Enforcement).
Part IV.—Items of General Interest.
This part includes notices of proposed rulemakings, disbar-
ment 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.
The contents of this publication are not copyrighted and may be reprinted freely. A citation of the Internal Revenue Bulletin as the source would be appropriate.
October 13, 2026 Bulletin No. 2026–42

Part I
Section 61. Gross Income
Defined
26 CFR 1.61-21: Taxation of Fringe
Benefits
Rev. Rul. 2026-18
For purposes of the taxation of fringe
benefits under section 61 of the Internal
Revenue Code, section 1.61-21(g) of
the Income Tax Regulations provides a
rule for valuing noncommercial flights
on employer-provided aircraft. Section
1.61-21(g)(5) provides an aircraft val-
uation formula to determine the value
of such flights. The value of a flight is
determined under the base aircraft valua-
tion formula (also known as the Standard
Industry Fare Level formula or SIFL)
by multiplying the SIFL cents-per-mile
rates applicable for the period during
which the flight was taken by the appro-
priate aircraft multiple provided in sec-
tion 1.61-21(g)(7) and then adding the
applicable terminal charge. The SIFL
cents-per-mile rates in the formula and
the terminal charge are calculated by the
Department of Transportation (DOT) and
are reviewed semi-annually.
The following chart sets forth the ter-
minal charge and SIFL mileage rates:
Period During Which
Terminal SIFL Mileage
the Flight Is Taken Charge Rates
7/1/26 - 12/31/26 $58.95 Up to 500 miles
= $.3225 per mile
501-1500 miles
= $.2459 per mile
Over 1500 miles
= $.2364 per mile
DRAFTING INFORMATION
The principal author of this revenue rul-
ing is Kathleen Edmondson of the Office
of Associate Chief Counsel (Employee
Benefits, Exempt Organizations and
Employment Taxes). For further informa-
tion regarding this revenue ruling, contact
Ms. Edmondson at (202) 317-6798 (not a
toll-free number).
October 13, 2026 488 Bulletin No. 2026–42

Section 1274.—
Determination of Issue
Price in the Case of Certain
Debt Instruments Issued for
Property
(Also Sections 42, 280G, 382, 467, 468, 482, 483,
1288, 7520, 7702, 7872.)
Rev. Rul. 2026-19
This revenue ruling provides vari-
ous prescribed rates for federal income
tax purposes for October 2026 (the
current month). Table 1 contains the
short-term, mid-term, and long-term
applicable federal rates (AFR) for the
current month for purposes of section
1274(d) of the Internal Revenue Code.
Table 2 contains the short-term, mid-
term, and long-term adjusted applica-
ble federal rates (adjusted AFR) for the
current month for purposes of section
1288(b). Table 3 sets forth the adjusted
federal long-term rate and the long-
term tax-exempt rate described in sec-
tion 382(f). Table 4 contains the appro-
priate percentages for determining the
low-income housing credit described in
section 42(b)(1) for buildings placed in
service during the current month. How-
ever, under section 42(b)(2), the appli-
cable percentage for non-federally sub-
sidized new buildings placed in service
after July 30, 2008, shall not be less
than 9%. Finally, Table 5 contains the
federal rate for determining the present
value of an annuity, an interest for life
or for a term of years, or a remainder or
a reversionary interest for purposes of
section 7520.
REV. RUL. 2026-19 TABLE 1
Applicable Federal Rates (AFR) for October 2026
Period for Compounding
AnnualSemiannualQuarterlyMonthly
Short-term
AFR4.25%4.21%4.19%4.17%
110% AFR4.68%4.63%4.60%4.59%
120% AFR5.11%5.05%5.02%5.00%
130% AFR5.54%5.47%5.43%5.41%
Mid-term
AFR4.61%4.56%4.53%4.52%
110% AFR 5.08%5.02%4.99%4.97%
120% AFR5.54%5.47%5.43%5.41%
130% AFR6.02%5.93%5.89%5.86%
150% AFR6.96%6.84%6.78%6.74%
175% AFR8.14%7.98%7.90%7.85%
Long-term
AFR5.22%5.15%5.12%5.10%
110% AFR5.75%5.67%5.63%5.60%
120% AFR6.28%6.18%6.13%6.10%
130% AFR6.81%6.70%6.64%6.61%
REV. RUL. 2026-19 TABLE 2
Adjusted AFR for October 2026
Period for Compounding
AnnualSemiannualQuarterlyMonthly
Short-term adjusted AFR3.23%3.20%3.19%3.18%
Mid-term adjusted AFR3.49%3.46%3.45%3.44%
Long-term adjusted AFR3.95%3.91%3.89%3.88%
Bulletin No. 2026–42 489 October 13, 2026

October 13, 2026 490 Bulletin No. 2026–42
REV. RUL. 2026-19 TABLE 3
Rates Under Section 382 for October 2026
Adjusted federal long-term rate for the current month3.95%
Long-term tax-exempt rate for ownership changes during the current month (the highest of the adjusted federal
long-term rates for the current month and the prior two months.)
3.95%
REV. RUL. 2026-19 TABLE 4
Appropriate Percentages Under Section 42(b)(1) for October 2026
Note: Under section 42(b)(2), the applicable percentage for non-federally subsidized new buildings placed in service after
July 30, 2008, shall not be less than 9%.
Appropriate percentage for the 70% present value low-income housing credit8.15%
Appropriate percentage for the 30% present value low-income housing credit 3.49%
REV. RUL. 2026-19 TABLE 5
Rate Under Section 7520 for October 2026
Applicable federal rate for determining the present value of an annuity, an interest for life or a term of years,
or a remainder or reversionary interest
5.60%
Section 42.—Low-Income
Housing Credit
The applicable federal short-term, mid-term,
and long-term rates are set forth for the month of
October 2026. See Rev. Rul. 2026-19, page 489.
Section 280G.—Golden
Parachute Payments
The applicable federal short-term, mid-term,
and long-term rates are set forth for the month of
October 2026. See Rev. Rul. 2026-19, page 489.
Section 382.—Limitation
on Net Operating Loss
Carryforwards and
Certain Built-In Losses
Following Ownership
Change
The adjusted applicable federal long-term rate
is set forth for the month of October 2026. See Rev.
Rul. 2026-19, page 489.
Section 467.—Certain
Payments for the Use of
Property or Services
The applicable federal short-term, mid-term,
and long-term rates are set forth for the month of
October 2026. See Rev. Rul. 2026-19, page 489.
Section 468.—Special
Rules for Mining and Solid
Waste Reclamation and
Closing Costs
The applicable federal short-term rates are set
forth for the month of October 2026. See Rev. Rul.
2026-19, page 489.
Section 482.—Allocation
of Income and Deductions
Among Taxpayers
The applicable federal short-term, mid-term,
and long-term rates are set forth for the month of
October 2026. See Rev. Rul. 2026-19, page 489.
Section 483.—Interest on
Certain Deferred Payments
The applicable federal short-term, mid-term,
and long-term rates are set forth for the month of
October 2026. See Rev. Rul. 2026-19, page 489.
Section 1288.—Treatment
of Original Issue Discount
on Tax-Exempt Obligations
The adjusted applicable federal short-term, mid-
term, and long-term rates are set forth for the month
of October 2026. See Rev. Rul. 2026-19, page 489.
Section 7520.—Valuation
Tables
The applicable federal mid-term rates are set
forth for the month of October 2026. See Rev. Rul.
2026-19, page 489.
Section 7872.—Treatment
of Loans With Below-
Market Interest Rates
The applicable federal short-term, mid-term,
and long-term rates are set forth for the month of
October 2026. See Rev. Rul. 2026-19, page 489.

Bulletin No. 2026–42 491 October 13, 2026
Part III
Extension of Replacement
Period for Livestock Sold
on Account of Drought
Notice 2026-54
SECTION 1. PURPOSE
This notice provides guidance regard-
ing an extension of the replacement period
under § 1033(e) of the Internal Revenue
Code for livestock sold on account of
drought in specified counties.
SECTION 2. BACKGROUND
.01 Nonrecognition of Gain on Invol-
untary Conversion of Livestock. Section
1033(a) generally provides for nonrec-
ognition of gain when property is invol-
untarily converted and replaced with
property that is similar or related in ser-
vice or use. Section 1033(e)(1) provides
that a sale or exchange of livestock (other
than poultry) held by a taxpayer for draft,
breeding, or dairy purposes in excess of
the number that would be sold following
the taxpayer’s usual business practices is
treated as an involuntary conversion if the
livestock is sold or exchanged solely on
account of drought, flood, or other weath-
er-related conditions.
.02 Replacement Period. Section
1033(a)(2)(A) generally provides that
gain from an involuntary conversion is
recognized only to the extent the amount
realized on the conversion exceeds the
cost of replacement property purchased
during the replacement period. If a sale
or exchange of livestock is treated as an
involuntary conversion under § 1033(e)
(1) and is solely on account of drought,
flood, or other weather-related conditions
that result in the area being designated as
eligible for assistance by the federal gov-
ernment, § 1033(e)(2)(A) provides that the
replacement period ends four years after
the close of the first taxable year in which
any part of the gain from the conversion is
realized. Section 1033(e)(2)(B) provides
that the Secretary may extend this replace-
ment period on a regional basis for such
additional time as the Secretary deter-
mines appropriate if the weather-related
conditions that resulted in the area being
designated as eligible for assistance by
the federal government continue for more
than three years. Section 1033(e)(2) is
effective for any taxable year with respect
to which the due date (without regard to
extensions) for a taxpayer’s return is after
December 31, 2002.
SECTION 3. EXTENSION OF
REPLACEMENT PERIOD UNDER
§ 1033(e)(2)(B)
Notice 2006-82, 2006-2 C.B. 529,
provides for extensions of the replace-
ment period under § 1033(e)(2)(B). If a
sale or exchange of livestock is treated as
an involuntary conversion on account of
drought and the taxpayer’s replacement
period is determined under § 1033(e)
(2)(A), the replacement period will be
extended under § 1033(e)(2)(B) and
Notice 2006-82 until the end of the tax-
payer’s first taxable year ending after the
first drought-free year for the applicable
region. For this purpose, the first drought-
free year for the applicable region is the
first 12-month period that (1) ends August
31; (2) ends in or after the last year of the
taxpayer’s four-year replacement period
determined under § 1033(e)(2)(A); and
(3) does not include any weekly period
for which exceptional, extreme, or severe
drought is reported for any location in the
applicable region. The applicable region
is the county that experienced the drought
conditions on account of which the live-
stock was sold or exchanged and all coun-
ties that are contiguous to that county.
A taxpayer may determine whether
exceptional, extreme, or severe drought is
reported for any location in the applicable
region by reference to U.S. Drought Mon-
itor maps that are produced on a weekly
basis by the National Drought Mitigation
Center. U.S. Drought Monitor maps are
archived at https://droughtmonitor.unl.
edu/Maps/MapArchive.aspx.
In addition, Notice 2006-82 provides
that the Internal Revenue Service will
publish in September of each year a list of
counties
1
for which exceptional, extreme,
or severe drought was reported during the
preceding 12 months. Taxpayers may use
this list instead of U.S. Drought Monitor
maps to determine whether exceptional,
extreme, or severe drought has been
reported for any location in the applicable
region.
The Appendix to this notice contains
the list of counties for which excep-
tional, extreme, or severe drought was
reported during the 12-month period
ending August 31, 2026. Under Notice
2006-82, the 12-month period ended on
August 31, 2026, is not a drought-free
year for an applicable region that includes
any county on this list. Accordingly, for
a taxpayer who qualified for a four-year
replacement period for livestock sold or
exchanged on account of drought and
whose replacement period is scheduled to
expire at the end of 2026 (or, in the case of
a fiscal year taxpayer, at the end of the tax-
able year that includes August 31, 2026),
the replacement period will be extended
under § 1033(e)(2) and Notice 2006-82 if
the applicable region includes any county
on this list. This extension will continue
until the end of the taxpayer’s first taxable
year ending after a drought-free year for
the applicable region.
SECTION 4. DRAFTING
INFORMATION
The principal author of this notice
is Lewis Saideman from the Office of
Associate Chief Counsel (Income Tax
& Accounting). For further information
regarding this notice, please contact Mr.
Saideman at (202) 317-4718 (not a toll-
free call).
1
While Notice 2006-82 uses the term “counties,” this notice lists other applicable regions as well (e.g., boroughs, parishes, planning regions, etc.). Beginning in 2026, U.S. Drought Monitor
Mitigation Center’s U.S. Drought Monitor began tracking data for Connecticut by planning region.

October 13, 2026 492 Bulletin No. 2026–42
Alabama
Counties of Autauga, Baldwin, Barbour,
Bibb, Blount, Bullock, Butler, Calhoun,
Chambers, Cherokee, Chilton, Choctaw,
Clarke, Clay, Cleburne, Coffee, Colbert,
Conecuh, Coosa, Covington, Crenshaw,
Cullman, Dale, Dallas, DeKalb, Elmore,
Escambia, Etowah, Fayette, Franklin,
Geneva, Greene, Hale, Henry, Houston,
Jackson, Jefferson, Lamar, Lauderdale,
Lawrence, Lee, Limestone, Lowndes,
Macon, Madison, Marengo, Marion,
Marshall, Mobile, Monroe, Montgomery,
Morgan, Perry, Pickens, Pike, Randolph,
Russell, Saint Clair, Shelby, Sumter, Tal-
ladega, Tallapoosa, Tuscaloosa, Walker,
Washington, Wilcox, and Winston.
Arizona
Counties of Apache, Cochise, Coconino,
Gila, Graham, Greenlee, La Paz, Mar-
icopa, Mohave, Navajo, Pima, Pinal,
Santa Cruz, Yavapai, and Yuma.
Arkansas
Counties of Arkansas, Ashley, Bax-
ter, Benton, Boone, Bradley, Calhoun,
Carroll, Chicot, Clark, Clay, Cleburne,
Cleveland, Columbia, Conway, Craig-
head, Crawford, Crittenden, Cross, Dal-
las, Desha, Drew, Faulkner, Franklin,
Fulton, Garland, Grant, Greene, Hemp-
stead, Hot Spring, Howard, Indepen-
dence, Izard, Jackson, Jefferson, Johnson,
Lafayette, Lawrence, Lee, Lincoln, Little
River, Logan, Lonoke, Madison, Marion,
Miller, Mississippi, Monroe, Montgom-
ery, Nevada, Newton, Ouachita, Perry,
Phillips, Pike, Poinsett, Polk, Pope, Prai-
rie, Pulaski, Randolph, Saint Francis,
Saline, Scott, Searcy, Sebastian, Sevier,
Sharp, Stone, Union, Van Buren, Wash-
ington, White, Woodruff, and Yell.
California
Counties of Del Norte, Humboldt, Impe-
rial, Inyo, Kern, Los Angeles, Orange,
Riverside, San Bernardino, San Diego,
Santa Barbara, Siskiyou, and Ventura.
Colorado
Counties of Adams, Alamosa, Arapahoe,
Archuleta, Baca, Bent, Boulder, Broom-
field, Chaffee, Cheyenne, Clear Creek,
Conejos, Costilla, Crowley, Custer, Delta,
Denver, Dolores, Douglas, Eagle, El
Paso, Elbert, Fremont, Garfield, Gilpin,
Grand, Gunnison, Hinsdale, Huerfano,
Jackson, Jefferson, Kiowa, Kit Carson,
Lake, La Plata, Larimer, Las Animas,
Lincoln, Logan, Mesa, Mineral, Moffat,
Montezuma, Montrose, Morgan, Otero,
Ouray, Park, Phillips, Pitkin, Prowers,
Pueblo, Rio Blanco, Rio Grande, Routt,
Saguache, San Juan, San Miguel, Sedg-
wick, Summit, Teller, Washington, Weld,
and Yuma.
Connecticut
Planning regions of Southeastern Con-
necticut and Western Connecticut.
Delaware
Counties of Kent, New Castle, and Sus-
sex.
District of Columbia
District of Columbia.
Florida
Counties of Alachua, Baker, Bay,
Bradford, Brevard, Broward, Cal-
houn, Charlotte, Citrus, Clay, Col-
lier, Columbia, DeSoto, Dixie, Duval,
Escambia, Flagler, Franklin, Gadsden,
Gilchrist, Glades, Gulf, Hamilton,
Hardee, Hendry, Hernando, High-
lands, Hillsborough, Holmes, Indian
River, Jackson, Jefferson, Lafayette,
Lake, Lee, Leon, Levy, Liberty, Madi-
son, Manatee, Marion, Martin, Miami-
Dade, Monroe, Nassau, Okaloosa,
Okeechobee, Orange, Osceola, Palm
Beach, Pasco, Pinellas, Polk, Putnam,
Saint Johns, Saint Lucie, Santa Rosa,
Sarasota, Seminole, Sumter, Suwannee,
Taylor, Union, Volusia, Wakulla, Wal-
ton, and Washington.
Georgia
Counties of Appling, Atkinson, Bacon,
Baker, Baldwin, Banks, Barrow, Bar-
tow, Ben Hill, Berrien, Bibb, Bleckley,
Brantley, Brooks, Bryan, Bulloch, Burke,
Butts, Calhoun, Camden, Candler, Car-
roll, Catoosa, Charlton, Chatham, Chat-
tahoochee, Chattooga, Cherokee, Clarke,
Clay, Clayton, Clinch, Cobb, Coffee,
Colquitt, Columbia, Cook, Coweta,
Crawford, Crisp, Dade, Dawson, Deca-
tur, DeKalb, Dodge, Dooly, Dough-
erty, Douglas, Early, Echols, Effingham,
Elbert, Emanuel, Evans, Fannin, Fay-
ette, Floyd, Forsyth, Franklin, Fulton,
Gilmer, Glascock, Glynn, Gordon, Grady,
Greene, Gwinnett, Habersham, Hall,
Hancock, Haralson, Harris, Hart, Heard,
Henry, Houston, Irwin, Jackson, Jasper,
Jeff Davis, Jefferson, Jenkins, Johnson,
Jones, Lamar, Lanier, Laurens, Lee, Lib-
erty, Lincoln, Long, Lowndes, Lumpkin,
McDuffie, McIntosh, Macon, Madison,
Marion, Meriwether, Miller, Mitchell,
Monroe, Montgomery, Morgan, Murray,
Muscogee, Newton, Oconee, Oglethorpe,
Paulding, Peach, Pickens, Pierce, Pike,
Polk, Pulaski, Putnam, Quitman, Rabun,
Randolph, Richmond, Rockdale, Schley,
Screven, Seminole, Spalding, Stephens,
Stewart, Sumter, Talbot, Taliaferro, Tat-
tnall, Taylor, Telfair, Terrell, Thomas, Tift,
Toombs, Towns, Treutlen, Troup, Turner,
Twiggs, Union, Upson, Walker, Walton,
Ware, Warren, Washington, Wayne, Web-
ster, Wheeler, White, Whitfield, Wilcox,
Wilkes, Wilkinson, and Worth.
Hawaii
Counties of Hawaii, Honolulu, Kalawao,
and Maui.
Idaho
Counties of Ada, Adams, Bannock, Bear
Lake, Benewah, Bingham, Blaine, Boise,
Bonner, Bonneville, Boundary, Butte,
Camas, Caribou, Cassia, Clark, Clearwa-
ter, Custer, Elmore, Franklin, Fremont,
Gem, Gooding, Idaho, Jefferson, Jerome,
Kootenai, Latah, Lemhi, Lewis, Lincoln,
APPENDIX

Bulletin No. 2026–42 493 October 13, 2026
Madison, Minidoka, Nez Perce, Oneida,
Owyhee, Power, Shoshone, Teton, Twin
Falls, Valley, and Washington.
Illinois
Counties of Adams, Alexander, Bond,
Brown, Bureau, Carroll, Cass, Cham-
paign, Christian, Clark, Clay, Clinton,
Coles, Cook, Crawford, Cumberland, De
Witt, DeKalb, Douglas, DuPage, Edgar,
Edwards, Effingham, Fayette, Ford, Frank-
lin, Fulton, Gallatin, Greene, Grundy,
Hamilton, Hancock, Hardin, Henderson,
Henry, Iroquois, Jackson, Jasper, Jeffer-
son, Jersey, Jo Daviess, Johnson, Kane,
Kankakee, Kendall, Knox, La Salle, Law-
rence, Lee, Livingston, Logan, Macon,
Macoupin, Madison, Marion, Marshall,
Mason, Massac, McDonough, McLean,
Menard, Monroe, Montgomery, Mor-
gan, Moultrie, Ogle, Peoria, Perry, Piatt,
Pike, Pope, Pulaski, Putnam, Randolph,
Richland, Saint Clair, Saline, Sangamon,
Schuyler, Scott, Shelby, Stark, Stephen-
son, Tazewell, Union, Vermilion, Warren,
Washington, Wayne, White, Whiteside,
Will, Williamson, and Woodford.
Indiana
Counties of Adams, Allen, Benton,
Blackford, Boone, Carroll, Cass, Clin-
ton, DeKalb, Delaware, Fountain, Grant,
Hamilton, Henry, Howard, Huntington,
Jasper, Jay, Madison, Miami, Montgom-
ery, Newton, Parke, Perry, Pulaski, Ran-
dolph, Steuben, Tippecanoe, Tipton, Ver-
million, Vigo, Wabash, Warren, Wells,
White, and Whitley.
Iowa
Counties of Buena Vista, Calhoun, Car-
roll, Cherokee, Crawford, Davis, Harri-
son, Henry, Ida, Jefferson, Keokuk, Lee,
Lyon, Mahaska, Monona, O’Brien, Osce-
ola, Plymouth, Pottawattamie, Sac, Sioux,
Van Buren, Wapello, Washington, and
Woodbury.
Kansas
Counties of Barber, Barton, Chautauqua,
Cherokee, Cheyenne, Clark, Comanche,
Cowley, Crawford, Decatur, Douglas,
Edwards, Elk, Ellis, Ellsworth, Finney,
Ford, Gove, Graham, Grant, Gray, Gree-
ley, Hamilton, Harper, Harvey, Haskell,
Hodgeman, Jefferson, Johnson, Kearny,
Kingman, Kiowa, Labette, Lane, Leav-
enworth, Lincoln, Logan, McPherson,
Meade, Miami, Montgomery, Morton,
Neosho, Ness, Norton, Osborne, Paw-
nee, Phillips, Pratt, Rawlins, Reno, Rice,
Rooks, Rush, Russell, Saline, Scott,
Sedgwick, Seward, Sheridan, Sherman,
Stafford, Stanton, Stevens, Sumner,
Thomas, Trego, Wichita, Wilson, and
Wyandotte.
Kentucky
Counties of Adair, Allen, Anderson, Bal-
lard, Barren, Bath, Bell, Bourbon, Boyd,
Boyle, Breathitt, Breckinridge, Bullitt,
Butler, Caldwell, Calloway, Carlisle, Car-
ter, Casey, Christian, Clark, Clay, Clin-
ton, Crittenden, Cumberland, Daviess,
Edmonson, Elliott, Estill, Fayette, Flem-
ing, Floyd, Franklin, Fulton, Garrard,
Graves, Grayson, Green, Greenup, Han-
cock, Hardin, Harlan, Harrison, Hart,
Henderson, Hickman, Hopkins, Jackson,
Jessamine, Johnson, Knott, Knox, Larue,
Laurel, Lawrence, Lee, Leslie, Letcher,
Lewis, Lincoln, Livingston, Logan, Lyon,
Madison, Magoffin, Marion, Marshall,
Martin, McCracken, McCreary, McLean,
Meade, Menifee, Mercer, Metcalfe, Mon-
roe, Montgomery, Morgan, Muhlenberg,
Nelson, Nicholas, Ohio, Owsley, Perry,
Pike, Powell, Pulaski, Rockcastle, Rowan,
Russell, Scott, Simpson, Spencer, Taylor,
Todd, Trigg, Union, Warren, Washing-
ton, Wayne, Webster, Whitley, Wolfe, and
Woodford.
Louisiana
Parishes of Acadia, Allen, Ascension,
Assumption, Avoyelles, Beauregard,
Bienville, Bossier, Caddo, Calcasieu,
Caldwell, Cameron, Catahoula, Claiborne,
Concordia, De Soto, East Carroll, East
Feliciana, Evangeline, Franklin, Grant,
Iberia, Jackson, Jefferson Davis, Jefferson,
La Salle, Lafayette, Lafourche, Lincoln,
Livingston, Madison, Morehouse, Natchi-
toches, Orleans, Ouachita, Plaquemines,
Pointe Coupee, Rapides, Red River, Rich-
land, Sabine, Saint Bernard, Saint Charles,
Saint Helena, Saint James, Saint John the
Baptist, Saint Landry, Saint Martin, Saint
Mary, Saint Tammany, Tangipahoa, Ten-
sas, Terrebonne, Union, Vermilion, Ver-
non, Washington, Webster, West Carroll,
West Feliciana, and Winn.
Maine
Counties of Androscoggin, Aroostook,
Cumberland, Franklin, Hancock, Kenne-
bec, Knox, Lincoln, Oxford, Penobscot,
Piscataquis, Sagadahoc, Somerset, Waldo,
Washington, and York.
Maryland
City of Baltimore. Counties of Allegany,
Anne Arundel, Baltimore, Calvert, Car-
oline, Carroll, Cecil, Charles, Dorches-
ter, Frederick, Garrett, Harford, Howard,
Kent, Montgomery, Prince George’s,
Queen Anne’s, Saint Mary’s, Somer-
set, Talbot, Washington, Wicomico, and
Worcester.
Massachusetts
Counties of Barnstable, Berkshire, Bris-
tol, Dukes, Essex, Franklin, Hampshire,
Middlesex, Nantucket, Norfolk, Plym-
outh, Suffolk, and Worcester.
Michigan
Counties of Allegan, Arenac, Bay, Clare,
Dickinson, Gladwin, Gogebic, Gratiot,
Huron, Iron, Isabella, Kent, Lake, Mason,
Mecosta, Menominee, Midland, Monroe,
Montcalm, Muskegon, Newaygo, Oceana,
Ontonagon, Osceola, Ottawa, Saginaw,
and Tuscola.
Minnesota
Counties of Aitkin, Anoka, Becker, Bel-
trami, Benton, Carlton, Carver, Cass,
Chisago, Clay, Clearwater, Cook, Crow
Wing, Dakota, Dodge, Goodhue, Hen-
nepin, Hubbard, Isanti, Itasca, Kanabec,
Koochiching, Lac qui Parle, Lake, Lake
of the Woods, Lincoln, Lyon, Mahnomen,
Mille Lacs, Morrison, Murray, Nobles,
Norman, Olmsted, Otter Tail, Pine, Pipe-
stone, Polk, Ramsey, Red Lake, Rice,
Rock, Saint Louis, Scott, Sherburne,
Stearns, Todd, Wabasha, Wadena, Wash-
ington, Wilkin, Wright, and Yellow Med-
icine.

October 13, 2026 494 Bulletin No. 2026–42
Mississippi
Counties of Adams, Alcorn, Amite,
Attala, Benton, Bolivar, Calhoun, Car-
roll, Chickasaw, Choctaw, Claiborne,
Clarke, Clay, Coahoma, Copiah, Coving-
ton, DeSoto, Forrest, Franklin, George,
Greene, Grenada, Hancock, Harrison,
Hinds, Holmes, Humphreys, Issaquena,
Itawamba, Jackson, Jasper, Jefferson,
Jefferson Davis, Jones, Kemper, Lafay-
ette, Lamar, Lauderdale, Lawrence,
Leake, Lee, Leflore, Lincoln, Lowndes,
Madison, Marion, Marshall, Monroe,
Montgomery, Neshoba, Newton, Nox-
ubee, Oktibbeha, Panola, Pearl River,
Perry, Pike, Pontotoc, Prentiss, Quitman,
Rankin, Scott, Sharkey, Simpson, Smith,
Stone, Sunflower, Tallahatchie, Tate,
Tippah, Tishomingo, Tunica, Union,
Walthall, Warren, Washington, Wayne,
Webster, Wilkinson, Winston, Yalobusha,
and Yazoo.
Missouri
City of Saint Louis. Counties of Barry,
Barton, Bates, Benton, Bollinger, Boone,
Buchanan, Butler, Callaway, Camden,
Cape Girardeau, Carter, Cass, Cedar,
Christian, Clark, Clay, Clinton, Cole,
Crawford, Dade, Dallas, Dent, Douglas,
Dunklin, Franklin, Gasconade, Greene,
Henry, Hickory, Howell, Iron, Jack-
son, Jasper, Jefferson, Johnson, Knox,
Laclede, Lafayette, Lawrence, Lewis,
Madison, Maries, Marion, McDonald,
Miller, Mississippi, Moniteau, Monroe,
Montgomery, New Madrid, Newton,
Oregon, Osage, Ozark, Pemiscot, Perry,
Phelps, Platte, Polk, Pulaski, Ralls, Ray,
Reynolds, Ripley, Saint Charles, Saint
Clair, Saint Francois, Saint Louis, Sainte
Genevieve, Scott, Shannon, Shelby,
Stoddard, Stone, Taney, Texas, Vernon,
Warren, Washington, Wayne, Webster,
and Wright.
Montana
Counties of Beaverhead, Big Horn,
Blaine, Broadwater, Carbon, Carter, Cas-
cade, Chouteau, Custer, Daniels, Daw-
son, Deer Lodge, Fallon, Fergus, Flat-
head, Gallatin, Garfield, Glacier, Golden
Valley, Granite, Hill, Jefferson, Judith
Basin, Lake, Lewis and Clark, Liberty,
Lincoln, Madison, McCone, Meagher,
Mineral, Missoula, Musselshell, Park,
Petroleum, Phillips, Pondera, Powder
River, Powell, Prairie, Ravalli, Richland,
Roosevelt, Rosebud, Sanders, Sheridan,
Silver Bow, Stillwater, Sweet Grass,
Teton, Toole, Treasure, Valley, Wheat-
land, Wibaux, and Yellowstone.
Nebraska
Counties of Adams, Antelope, Arthur,
Banner, Blaine, Boone, Box Butte,
Boyd, Brown, Buffalo, Butler, Cedar,
Chase, Cherry, Cheyenne, Clay, Col-
fax, Cuming, Custer, Dakota, Dawes,
Dawson, Deuel, Dixon, Dodge, Doug-
las, Dundy, Fillmore, Franklin, Frontier,
Furnas, Gage, Garden, Garfield, Gosper,
Grant, Greeley, Hall, Hamilton, Harlan,
Hayes, Hitchcock, Holt, Hooker, How-
ard, Kearney, Keith, Keya Paha, Kim-
ball, Knox, Lancaster, Lincoln, Logan,
Loup, Madison, McPherson, Merrick,
Morrill, Nance, Perkins, Phelps, Pierce,
Platte, Polk, Red Willow, Rock, Saline,
Saunders, Scotts Bluff, Seward, Sheri-
dan, Sherman, Sioux, Stanton, Thomas,
Thurston, Valley, Washington, Wayne,
Webster, Wheeler, and York.
Nevada
Counties of Churchill, Clark, Elko, Esmer-
alda, Eureka, Humboldt, Lander, Lincoln,
Mineral, Nye, Pershing, and White Pine.
New Hampshire
Counties of Belknap, Carroll, Cheshire,
Coos, Grafton, Hillsborough, Merrimack,
Rockingham, Strafford, and Sullivan.
New Jersey
Counties of Atlantic, Bergen, Burlington,
Camden, Cape May, Cumberland, Essex,
Gloucester, Hudson, Hunterdon, Mercer,
Middlesex, Monmouth, Morris, Ocean,
Passaic, Salem, Somerset, Sussex, Union,
and Warren.
New Mexico
Counties of Bernalillo, Catron, Chaves,
Cibola, Colfax, Curry, DeBaca, Dona
Ana, Eddy, Grant, Guadalupe, Harding,
Hidalgo, Lea, Lincoln, Los Alamos, Luna,
McKinley, Mora, Otero, Quay, Rio Arriba,
Roosevelt, San Juan, San Miguel, Sando-
val, Santa Fe, Sierra, Socorro, Taos, Tor-
rance, Union, and Valencia.
New York
Counties of Allegany, Bronx, Cattarau-
gus, Chautauqua, Clinton, Erie, Essex,
Franklin, Genesee, Jefferson, Kings,
Livingston, Monroe, Nassau, New York,
Niagara, Ontario, Orange, Orleans,
Queens, Rensselaer, Richmond, Rock-
land, Saint Lawrence, Saratoga, Steuben,
Suffolk, Sullivan, Ulster, Warren, Wash-
ington, Wayne, Westchester, and Wyo-
ming.
North Carolina
Counties of Alamance, Alexander, Allegh-
any, Anson, Ashe, Avery, Beaufort, Bertie,
Bladen, Brunswick, Buncombe, Burke,
Cabarrus, Caldwell, Camden, Carteret,
Caswell, Catawba, Chatham, Cherokee,
Chowan, Clay, Cleveland, Columbus, Cra-
ven, Cumberland, Currituck, Dare, David-
son, Davie, Duplin, Durham, Edgecombe,
Forsyth, Franklin, Gaston, Gates, Graham,
Granville, Greene, Guilford, Halifax,
Harnett, Haywood, Henderson, Hertford,
Hoke, Hyde, Iredell, Jackson, Johnston,
Jones, Lee, Lenoir, Lincoln, Macon, Mad-
ison, Martin, McDowell, Mecklenburg,
Mitchell, Montgomery, Moore, Nash,
New Hanover, Northampton, Onslow,
Orange, Pamlico, Pasquotank, Pender,
Perquimans, Person, Pitt, Polk, Ran-
dolph, Richmond, Robeson, Rockingham,
Rowan, Rutherford, Sampson, Scotland,
Stanly, Stokes, Surry, Swain, Transylva-
nia, Tyrrell, Union, Vance, Wake, Warren,
Washington, Watauga, Wayne, Wilkes,
Wilson, Yadkin, and Yancey.
North Dakota
Counties of Adams, Barnes, Billings,
Bowman, Burleigh, Cass, Dunn, Emmons,
Foster, Golden Valley, Grand Forks, Grant,
Griggs, Hettinger, LaMoure, McHenry,
McKenzie, McLean, Mercer, Morton,
Mountrail, Nelson, Oliver, Pierce, Ran-
som, Richland, Sheridan, Sioux, Slope,
Stark, Steele, Stutsman, Traill, Ward,
Wells, and Williams.

Bulletin No. 2026–42 495 October 13, 2026
Ohio
Counties of Adams, Allen, Auglaize, Bel-
mont, Carroll, Champaign, Clark, Colum-
biana, Coshocton, Darke, Defiance, Del-
aware, Erie, Fulton, Guernsey, Hancock,
Hardin, Harrison, Henry, Holmes, Huron,
Jefferson, Knox, Licking, Logan, Lorain,
Lucas, Madison, Marion, Mercer, Mon-
roe, Muskingum, Noble, Ottawa, Pauld-
ing, Putnam, Sandusky, Scioto, Seneca,
Shelby, Stark, Tuscarawas, Union, Van
Wert, Washington, Wayne, Williams,
Wood, and Wyandot.
Oklahoma
Counties of Adair, Alfalfa, Atoka, Beaver,
Beckham, Blaine, Bryan, Caddo, Cana-
dian, Carter, Cherokee, Choctaw, Cimar-
ron, Cleveland, Coal, Comanche, Cotton,
Craig, Creek, Custer, Delaware, Dewey,
Ellis, Garfield, Garvin, Grady, Grant,
Greer, Harmon, Harper, Haskell, Hughes,
Jackson, Jefferson, Johnston, Kay, King-
fisher, Kiowa, Latimer, Le Flore, Lincoln,
Logan, Love, Major, Marshall, Mayes,
McClain, McCurtain, McIntosh, Murray,
Muskogee, Noble, Nowata, Okfuskee,
Oklahoma, Okmulgee, Osage, Ottawa,
Pawnee, Payne, Pittsburg, Pontotoc, Pot-
tawatomie, Pushmataha, Roger Mills,
Rogers, Seminole, Sequoyah, Stephens,
Texas, Tillman, Tulsa, Wagoner, Washing-
ton, Washita, Woods, and Woodward.
Oregon
Counties of Baker, Benton, Clackamas,
Clatsop, Columbia, Coos, Crook, Curry,
Deschutes, Douglas, Gilliam, Grant,
Harney, Hood River, Jackson, Jefferson,
Josephine, Klamath, Lake, Lane, Lincoln,
Linn, Malheur, Marion, Morrow, Mult-
nomah, Polk, Sherman, Tillamook, Uma-
tilla, Union, Wallowa, Wasco, Washing-
ton, Wheeler, and Yamhill.
Pennsylvania
Counties of Adams, Allegheny, Beaver,
Bedford, Berks, Bucks, Cameron, Car-
bon, Chester, Crawford, Cumberland,
Delaware, Elk, Erie, Forest, Franklin, Ful-
ton, Greene, Lancaster, Lebanon, Lehigh,
Luzerne, McKean, Monroe, Montgomery,
Northampton, Philadelphia, Pike, Potter,
Schuylkill, Somerset, Venango, Warren,
Washington, and York.
Rhode Island
Counties of Bristol, Kent, Newport, Prov-
idence, and Washington.
South Carolina
Counties of Abbeville, Aiken, Allendale,
Anderson, Bamberg, Barnwell, Beaufort,
Berkeley, Calhoun, Charleston, Cherokee,
Chester, Chesterfield, Clarendon, Colle-
ton, Darlington, Dillon, Dorchester, Edge-
field, Fairfield, Florence, Georgetown,
Greenville, Greenwood, Hampton, Horry,
Jasper, Kershaw, Lancaster, Laurens, Lee,
Lexington, Marion, Marlboro, McCor-
mick, Newberry, Oconee, Orangeburg,
Pickens, Richland, Saluda, Spartanburg,
Sumter, Union, Williamsburg, and York.
South Dakota
Counties of Aurora, Beadle, Bennett, Bon
Homme, Brookings, Brule, Buffalo, Butte,
Charles Mix, Clay, Corson, Custer, Davi-
son, Deuel, Dewey, Douglas, Edmunds,
Fall River, Faulk, Gregory, Hand, Han-
son, Harding, Hughes, Hutchinson, Hyde,
Jackson, Jerauld, Jones, Kingsbury, Lake,
Lawrence, Lincoln, Lyman, McCook,
Meade, Mellette, Miner, Minnehaha,
Moody, Oglala Lakota, Pennington, Per-
kins, Potter, Sanborn, Stanley, Sully, Todd,
Tripp, Turner, Union, Walworth, Yankton,
and Ziebach.
Tennessee
Counties of Anderson, Bedford, Ben-
ton, Bledsoe, Blount, Bradley, Camp-
bell, Cannon, Carroll, Carter, Cheatham,
Chester, Claiborne, Clay, Cocke, Coffee,
Crockett, Cumberland, Davidson, Deca-
tur, DeKalb, Dickson, Dyer, Fayette, Fen-
tress, Franklin, Gibson, Giles, Greene,
Grundy, Hamilton, Hancock, Hardeman,
Hardin, Hawkins, Haywood, Henderson,
Henry, Hickman, Houston, Humphreys,
Jackson, Johnson, Knox, Lake, Lauder-
dale, Lawrence, Lewis, Lincoln, Loudon,
Macon, Madison, Marion, Marshall,
Maury, McMinn, McNairy, Meigs, Mon-
roe, Montgomery, Moore, Morgan, Obion,
Overton, Perry, Pickett, Polk, Putnam,
Rhea, Roane, Robertson, Rutherford,
Scott, Sequatchie, Sevier, Shelby, Smith,
Stewart, Sullivan, Sumner, Tipton, Trous-
dale, Unicoi, Union, Van Buren, Warren,
Washington, Wayne, Weakley, White,
Williamson, and Wilson.
Texas
Counties of Anderson, Andrews, Angelina,
Aransas, Archer, Armstrong, Atascosa,
Austin, Bailey, Bandera, Bastrop, Bay-
lor, Bee, Bell, Bexar, Blanco, Borden,
Bosque, Bowie, Brazoria, Brazos, Brew-
ster, Briscoe, Brooks, Brown, Burleson,
Burnet, Caldwell, Calhoun, Callahan,
Cameron, Camp, Carson, Cass, Castro,
Chambers, Cherokee, Childress, Clay,
Cochran, Coke, Coleman, Collin, Colling-
sworth, Colorado, Comal, Comanche,
Concho, Cooke, Coryell, Cottle, Crockett,
Crosby, Culberson, Dallam, Dallas, Daw-
son, Deaf Smith, Delta, Denton, DeWitt,
Dickens, Dimmit, Donley, Duval, East-
land, Ector, Edwards, El Paso, Ellis, Falls,
Fannin, Fayette, Fisher, Floyd, Foard, Fort
Bend, Franklin, Freestone, Frio, Gaines,
Galveston, Garza, Gillespie, Glasscock,
Goliad, Gonzales, Gray, Grayson, Gregg,
Grimes, Guadalupe, Hale, Hall, Hansford,
Hardeman, Hardin, Harris, Harrison, Hart-
ley, Haskell, Hays, Hemphill, Henderson,
Hidalgo, Hill, Hockley, Hopkins, Houston,
Howard, Hudspeth, Hunt, Hutchinson,
Jack, Jackson, Jasper, Jeff Davis, Jeffer-
son, Jim Hogg, Jim Wells, Johnson, Jones,
Karnes, Kaufman, Kendall, Kenedy, Kent,
Kerr, King, Kinney, Kleberg, Knox, La
Salle, Lamar, Lamb, Lavaca, Lee, Leon,
Liberty, Limestone, Lipscomb, Live Oak,
Llano, Loving, Lubbock, Lynn, Madi-
son, Marion, Martin, Matagorda, Maver-
ick, McCulloch, McLennan, McMullen,
Medina, Midland, Milam, Mills, Mitchell,
Montague, Montgomery, Moore, Morris,
Motley, Nacogdoches, Navarro, New-
ton, Nolan, Nueces, Ochiltree, Oldham,
Orange, Panola, Parker, Parmer, Pecos,
Polk, Potter, Presidio, Rains, Randall,
Reagan, Red River, Reeves, Refugio, Rob-
erts, Robertson, Rockwall, Runnels, Rusk,
Sabine, San Augustine, San Jacinto, San
Patricio, San Saba, Scurry, Shackelford,
Shelby, Sherman, Smith, Somervell, Starr,
Stephens, Stonewall, Swisher, Tarrant,
Taylor, Terrell, Terry, Titus, Tom Green,
Travis, Trinity, Tyler, Upshur, Upton,

October 13, 2026 496 Bulletin No. 2026–42
Uvalde, Val Verde, Van Zandt, Victoria,
Walker, Waller, Washington, Webb, Whar-
ton, Wheeler, Wichita, Wilbarger, Willacy,
Williamson, Wilson, Wise, Wood, Yoa-
kum, Zapata, and Zavala.
Utah
Counties of Beaver, Box Elder, Cache,
Carbon, Daggett, Davis, Duchesne,
Emery, Garfield, Grand, Iron, Juab,
Kane, Millard, Morgan, Piute, Rich, Salt
Lake, San Juan, Sanpete, Sevier, Summit,
Tooele, Uintah, Utah, Wasatch, Washing-
ton, Wayne, and Weber.
Vermont
Counties of Addison, Bennington, Cale-
donia, Chittenden, Essex, Franklin, Grand
Isle, Lamoille, Orange, Orleans, Rutland,
Washington, Windham, and Windsor.
Virginia
Cities of Alexandria, Bristol, Buena Vista,
Charlottesville, Chesapeake, Colonial
Heights, Covington, Danville, Emporia,
Fairfax, Falls Church, Franklin, Fred-
ericksburg, Galax, Hampton, Harrison-
burg, Hopewell, Lexington, Lynchburg,
Manassas, Manassas Park, Martinsville,
Newport News, Norfolk, Norton, Peters-
burg, Poquoson, Portsmouth, Radford,
Richmond, Roanoke, Salem, Staunton,
Suffolk, Virginia Beach, Waynesboro,
Williamsburg, and Winchester. Counties
of Accomack, Albemarle, Alleghany,
Amelia, Amherst, Appomattox, Arling-
ton, Augusta, Bath, Bedford, Bland,
Botetourt, Brunswick, Buchanan, Buck-
ingham, Campbell, Caroline, Carroll,
Charles City, Charlotte, Chesterfield,
Clarke, Craig, Culpeper, Cumberland,
Dickenson, Dinwiddie, Essex, Fairfax,
Fauquier, Floyd, Fluvanna, Franklin,
Frederick, Giles, Gloucester, Goochland,
Grayson, Greene, Greensville, Halifax,
Hanover, Henrico, Henry, Highland, Isle
of Wight, James City, King and Queen,
King George, King William, Lancaster,
Lee, Loudoun, Louisa, Lunenburg, Mad-
ison, Mathews, Mecklenburg, Middle-
sex, Montgomery, Nelson, New Kent,
Northampton, Northumberland, Notto-
way, Orange, Page, Patrick, Pittsylva-
nia, Powhatan, Prince Edward, Prince
George, Prince William, Pulaski, Rap-
pahannock, Richmond, Roanoke, Rock-
bridge, Rockingham, Russell, Scott,
Shenandoah, Smyth, Southampton,
Spotsylvania, Stafford, Surry, Sussex,
Tazewell, Warren, Washington, Westmo-
reland, Wise, Wythe, and York.
Washington
Counties of Adams, Asotin, Benton,
Chelan, Clallam, Clark, Columbia,
Cowlitz, Douglas, Ferry, Franklin, Gar-
field, Grant, Island, Jefferson, King, Kit-
sap, Kittitas, Klickitat, Lewis, Lincoln,
Okanogan, Pend Oreille, Pierce, Skagit,
Skamania, Snohomish, Spokane, Stevens,
Thurston, Walla Walla, Whatcom, Whit-
man, and Yakima.
West Virginia
Counties of Barbour, Berkeley, Boone,
Braxton, Brooke, Cabell, Calhoun, Clay,
Doddridge, Fayette, Gilmer, Grant,
Greenbrier, Hampshire, Hancock, Hardy,
Harrison, Jackson, Jefferson, Kanawha,
Lewis, Lincoln, Logan, Marion, Marshall,
Mason, McDowell, Mercer, Mineral,
Mingo, Monongalia, Monroe, Morgan,
Nicholas, Ohio, Pendleton, Pleasants,
Pocahontas, Preston, Putnam, Raleigh,
Randolph, Ritchie, Roane, Summers, Tay-
lor, Tucker, Tyler, Upshur, Wayne, Web-
ster, Wetzel, and Wyoming.
Wisconsin
Counties of Ashland, Barron, Bayfield,
Buffalo, Burnett, Chippewa, Clark, Door,
Douglas, Dunn, Eau Claire, Florence,
Forest, Green, Iron, Lafayette, Langlade,
Lincoln, Marathon, Marinette, Menomi-
nee, Oconto, Oneida, Pepin, Pierce, Polk,
Portage, Price, Rusk, Saint Croix, Sawyer,
Shawano, Taylor, Vilas, Washburn, and
Waupaca.
Wyoming
Counties of Albany, Big Horn, Camp-
bell, Carbon, Converse, Crook, Fremont,
Goshen, Hot Springs, Johnson, Laramie,
Lincoln, Natrona, Niobrara, Park, Platte,
Sheridan, Sublette, Sweetwater, Teton,
Uinta, Washakie, and Weston.
Republic of the Marshall Islands
Atolls of Utirik and Wotje.
Federated States of Micronesia
State of Kapingamarangi.
Commonwealth of Puerto Rico
Municipalities of Adjuntas, Aguas Bue-
nas, Aibonito, Arroyo, Barranquitas, Bay-
amon, Cabo Rojo, Caguas, Canovanas,
Carolina, Catano, Cayey, Ceiba, Ciales,
Cidra, Coamo, Comerio, Corozal, Cule-
bra, Dorado, Fajardo, Guanica, Guayama,
Guayanilla, Guaynabo, Gurabo, Hor-
migueros, Humacao, Jayuya, Juana
Diaz, Juncos, Lajas, Las Piedras, Loiza,
Luquillo, Maricao, Maunabo, Morovis,
Naguabo, Naranjito, Orocovis, Patillas,
Penuelas, Ponce, Rio Grande, Sabana
Grande, Salinas, San German, San Juan,
San Lorenzo, Santa Isabel, Toa Alta, Toa
Baja, Trujillo Alto, Utuado, Vega Alta,
Vega Baja, Vieques, Villalba, Yabucoa,
and Yauco.
Virgin Islands of the United States
Islands of Saint Croix, Saint John, and
Saint Thomas.

Bulletin No. 2026–42 497 October 13, 2026
Request for Additional
Comments on Issues under
§ 1400Z-2 Regarding
Investments in Qualified
Opportunity Funds and
Qualified Opportunity Zone
Businesses
Notice 2026-55
SECTION 1. PURPOSE
This notice requests comments on
issues arising under § 1400Z-2 of the
Internal Revenue Code (Code)
1
, as
amended by § 70421 of Public Law 119-
21, 139 Stat. 72 (July 4, 2025), commonly
known as the One, Big, Beautiful Bill Act
(OBBBA), regarding investments in busi-
nesses located in qualified opportunity
zones (QOZs), including on whether addi-
tional guidance is needed under § 1400Z-2
to address issues relating to qualifying
investments of amounts of eligible gains
made by taxpayers in qualified oppor-
tunity funds (QOFs) and investments of
such funds made by QOFs in qualified
opportunity zone businesses (QOZBs).
2
SECTION 2. BACKGROUND
.01 Statutory Framework. Section
13823 of Public Law 115-97, 131 Stat.
2054, 2183-88 (December 22, 2017), com-
monly known as the Tax Cuts and Jobs Act
(TCJA), added §§ 1400Z-1 and 1400Z-2
to the Code. Section 41115 of the Bipar-
tisan Budget Act of 2018 (BBA 2018),
Public Law 115-123, 132 Stat. 64, 161
(February 9, 2018), amended § 1400Z-1
to add a special rule for Puerto Rico. Sec-
tion 70421 of the OBBBA amended prior
§§ 1400Z-1 and 1400Z-2 in several ways,
including establishing ongoing tax incen-
tives for investing in qualified opportunity
funds (QOFs). All references hereinafter
in this notice to “prior § 1400Z-1” and
“prior § 1400Z-2” refer to §§ 1400Z-1 and
1400Z-2, as in effect after amendment of
the Code by both § 13823 of the TCJA,
and by § 41115 of the BBA 2018, but prior
to amendment by § 70421 of the OBBBA.
All references in this notice to Ҥ 1400Z-
1” and “§ 1400Z-2” refer to §§ 1400Z-1
and 1400Z-2 as amended by § 70421 of
the OBBBA.
Section 1400Z-2 allows the deferral
of inclusion in gross income for certain
realized gains to the extent that corre-
sponding amounts are timely invested in
a corporation or partnership that meets the
requirements to be certified as a QOF. If
certain qualifications and holding period
requirements are met, then (i) a portion of
such deferred gains may be excluded from
gross income, and (ii) gain on the taxpay-
er’s investment of such amounts in a QOF
may be excludable from gross income.
Additionally, § 1400Z-2(e)(4) expressly
delegates authority to the Secretary of the
Treasury or the Secretary’s delegate (Sec-
retary) to prescribe such regulations as
may be necessary or appropriate to carry
out the purposes of § 1400Z-2, including:
rules for the certification of QOFs; rules
to ensure a QOF has a reasonable period
of time to reinvest the return of capital
from investments in QOZ stock and QOZ
partnership interests, and to reinvest pro-
ceeds received from the sale or disposition
of qualified opportunity zone property
(QOZP); and rules to prevent abuse.
For amounts invested in QOFs after
December 31, 2026, the OBBBA amend-
ments to prior § 1400Z-2(b) generally
provide that deferred gain is included in
gross income no later than five years after
the date of the qualifying investment. If an
investment is held for at least five years,
its basis is increased by 10 percent of
the deferred gain, or by 30 percent in the
case of an investment in a qualified rural
opportunity fund (QROF).
For investments made after Decem-
ber 31, 2026, the OBBBA also amended
§ 1400Z-2(c) to provide that for an invest-
ment held for at least 10 years for which
the taxpayer makes the election under
§ 1400Z-2(c), the basis of the investment
is generally its fair market value on the
date of sale or exchange if the investment
is sold before the date that is 30 years after
the investment date. In any other case, the
basis is its fair market value on the date
that is 30 years after the investment date.
In addition, for QOZP acquired after
December 31, 2026, the OBBBA amend-
ments to § 1400Z-2(d) replaced the former
“December 31, 2017,” acquisition-date
references with requirements determined
by reference to an “applicable start date”
for qualified opportunity zone business
property (QOZBP) and an “applicable
date” for QOZ stock and QOZ partnership
interests.
.02 Regulations and Other Guidance
under §§ 1400Z-1 and 1400Z-2.
In early 2020, the Department of the
Treasury (Treasury Department) and
the Internal Revenue Service (IRS) pub-
lished final regulations (T.D. 9889) in the
Federal Register (85 F.R. 1866 (Jan. 13,
2020), corrected by 85 F.R. 19082 (Apr. 6,
2020)) under § 1400Z-2 (§ 1400Z-2 reg-
ulations). The § 1400Z-2 regulations are
comprised of §§ 1.1400Z2(a)-1 through
1.1400Z2(f)-1 and include rules concern-
ing eligible taxpayers and eligible gains,
the 180-day investment period, inclu-
sion events that end deferral of gains, the
election under § 1400Z-2(c), the 90-per-
cent investment standard for QOFs, and
requirements for qualification as a QOZB,
QOZB working capital safe harbors,
leased property, original use, and sub-
stantial improvement of property under
§ 1400Z-2.
In 2021, the Treasury Department and
the IRS published a notice of proposed
rulemaking in the Federal Register (86
F.R. 19585), which proposed rules for the
reduction or elimination of withholding
under §§ 1445, 1446(a), or 1446(f) of the
Code on transfers that give rise to gain
that is deferred under § 1400Z-2(a) and
for modifications to the working capital
safe harbor.
After the enactment of the OBBBA,
the Treasury Department and the IRS pub-
lished Notice 2025-50, 2025-43 I.R.B.
542 (2025), to provide guidance concern-
ing the definition of a “rural area” under
§ 1400Z-2(b)(2)(C)(ii) and the application
of the reduced substantial-improvement
threshold for property in a QOZ com-
prised entirely of a rural area. In addition,
1
Unless otherwise specified, all “section” or “§” references are to sections of the Code or the Income Tax Regulations (26 CFR part 1).
2
Unless otherwise defined, terms used in this notice have the meanings, as applicable, provided in Notice 2025-50, 2025-43 I.R.B. 542, Rev. Proc. 2026-14, 2026-20 I.R.B. 910, Notice 2026-
40, 2026-28 I.R.B. 33, or §§ 1.1400Z2(a)-1 through 1.1400Z2(f)-1 and the regulations thereunder.

October 13, 2026 498 Bulletin No. 2026–42
the Treasury Department and the IRS pub-
lished Rev. Proc. 2026-14, 2026-20 I.R.B.
910 (2026), to provide procedures under
§ 1400Z-1 for State chief executive offi-
cers to nominate population census tracts
for QOZ designation effective January 1,
2027.
In July 2026, the Treasury Department
and the IRS published Notice 2026-40,
2026-28 I.R.B. 33 (2026), to provide tran-
sitional guidance concerning the designa-
tion rules under § 1400Z-1, investors with
gains and qualifying investments that span
the December 31, 2026, transition date,
the acquisition of QOZP after December
31, 2026, in previously designated QOZs,
and the continued operation of QOFs and
QOZBs after a previously designated
QOZ’s designation period expires. On
September 11, 2026, the Treasury Depart-
ment and the IRS published proposed
regulations concerning the new informa-
tion-reporting requirements and updated
QOF certification and decertification pro-
cedures under §§ 1400Z-2, 6039K, and
6039L (91 F.R. 57968).
SECTION 3. REQUEST FOR
COMMENTS
.01 Comments Regarding Need for
Additional Guidance. The Treasury
Department and the IRS request additional
comments on all aspects of the implemen-
tation of § 1400Z-2 following the amend-
ments made by the OBBBA. Commenters
are encouraged to identify provisions of
the § 1400Z-2 regulations or other guid-
ance that should be retained, modified, or
supplemented, and to describe in techni-
cal detail the legal analysis supporting any
such changes based on the statutory text
of § 1400Z-2 and other applicable provi-
sions of the Code. Additional comments
describing common transaction struc-
tures or factual examples in which exist-
ing guidance produces uncertain results
would be particularly helpful. In addition
to comments of a general nature, the Trea-
sury Department and the IRS request com-
ments in response to specific questions as
discussed below.
(1) Executive Order 14394. Section
5(a) and (b) of Executive Order 14394 of
March 13, 2026, Removing Regulatory
Barriers to Affordable Home Construc-
tion (91 F.R. 13207), directs the Secretary
and the Secretary of Housing and Urban
Development to jointly evaluate Admin-
istration actions to better align programs
and incentives with Opportunity Zone tax
incentives to expand investment in sin-
gle-family home construction, including
considering lawful mechanisms to link
grants, financing tools, or other incen-
tives with new or increased investment
in QOFs engaged in the development and
sale of single-family homes.
(a) Comments are requested on actions,
consistent with existing statutory author-
ity, through which the tax incentives pro-
vided by § 1400Z-2 could better support
Department of Housing and Urban Devel-
opment (HUD) programs and incentives
to expand investment in single-family
home construction, including considering
lawful mechanisms to link grants, financ-
ing tools, or other incentives with new or
increased investment in QOFs engaged in
the development and sale of single-fam-
ily homes. Specifically, comments are
requested on any opportunities that exist
to coordinate § 1400Z-2 with the New
Markets Tax Credit under § 45D to pro-
mote single-family home construction in
census tracts that qualify both as QOZs
and as low-income communities for the
purposes of the New Markets Tax Credit.
(b) Taking into account the preamble
discussions of legal authority published
in the Federal Register at 84 F.R. 18652,
18660 (May 1, 2019), and at 85 F.R. 1866,
1931-1932 (January 13, 2020), including
the conclusion in the preamble to the 2020
final regulations that § 1400Z-2 permits
gain deferral only at the QOF-owner level
and that asset-level nonrecognition must
arise under another provision of subtitle
A of the Code (subtitle A), what statutory
or legal authority, including § 1400Z-2(e)
(4)(B), the broader grants of authority in
§ 1400Z-2(e)(4) and § 7805(a), or any
grant of authority under another pro-
vision of the Code, is there that would
support regulations under which some
or all income or gain realized by a QOF
engaged in developing and selling sin-
gle-family homes would be deferred from
inclusion in gross income if the QOF rein-
vests the proceeds from selling its housing
inventory into its trade or business within
a reasonable period of time? Commenters
recommending any particular interpreta-
tion of the law are requested to set forth
their legal analysis clearly and in detail,
including how any such rules would inter-
act with otherwise applicable recognition
rules under subtitle A and the anti-abuse
rule of § 1400Z-2(e)(4)(C). Comments
are specifically requested on whether the
legal analysis would differ between (i)
income or gain from a QOF’s direct sale
or disposition of housing inventory and
(ii) gain from a QOF’s sale or disposition
of QOZ stock or a QOZ partnership inter-
est in a QOZB engaged in developing and
selling single-family homes. Commenters
are also requested to provide additional
legal analysis regarding the authority
under which inclusion in gross income of
income or gain from the sale or disposi-
tion of housing inventory allocated to a
QOF from a QOZB classified as a part-
nership for Federal income tax purposes
could be deferred.
(c) If there were adequate statutory
authority to defer inclusion in gross
income of any income or gain realized on
the sale or disposition of housing inven-
tory, when should the deferred income
or gain be included in gross income, and
what reinvestment, holding-period, basis,
character (that is, ordinary or capital), or
other limitations or clarifications would be
necessary to tailor any “interim-gain” rule
to the limits of that statutory authority?
For example, would changes to the defi-
nition of QOZBP be required, such as the
rules for substantial improvement under
§ 1400Z-2(d)(2)(D)(ii)?
(d) Should any such deferral be limited
to businesses engaged in developing and
selling single-family homes, rather than
making it available to other inventory sell-
ing businesses? What administrable eligi-
bility criteria and anti-abuse safeguards
would be necessary to define and enforce
that limitation?
(2) Working capital safe harbor. An
eligible entity must meet certain require-
ments to be a QOZB, including the
requirement of § 1397C(b)(8) of the Code
that less than 5 percent of the average
of the aggregate unadjusted bases of the
entity’s property be attributable to non-
qualified financial property, as defined in
§ 1397C(e). See § 1400Z-2(d)(3)(A)(ii).
Section 1397C(e) excludes from non-
qualified financial property reasonable
amounts of working capital that are held
in cash, cash equivalents, or debt instru-

Bulletin No. 2026–42 499 October 13, 2026
ments with a term of 18 months or less. See
§ 1.1400Z2(d)-1(d)(3)(iv). The § 1400Z-2
regulations provide QOZBs with a safe
harbor for treating an amount of work-
ing capital as reasonable for purposes of
§ 1397C(e) if certain requirements are sat-
isfied (working capital safe harbor). See
§ 1.1400Z2(d)-1(d)(3)(v) (providing the
scope of the working capital safe harbor
and conditions for eligibility).
(a) Should a QOZB be permitted to
modify a working capital safe harbor
plan? If so, under what circumstances
should the modifications be permitted?
Should a modified plan be required to
remain “substantially consistent” with the
original plan? How should “substantially
consistent” be defined? How should these
rules apply when a QOZB has more than
one overlapping or sequential application
of the working capital safe harbor under
§ 1.1400Z2(d)-1(d)(3)(v)(E)?
(b) The Treasury Department and the
IRS have received questions regarding
the expenditure of working capital assets
on property that may not be QOZBP. Sec-
tion 1.1400Z2(d)-1(d)(2) provides that a
QOZB must satisfy the 70-percent tangi-
ble property standard, which requires that
at least 70 percent of the tangible property
owned or leased by a QOZB is QOZBP.
What additional rules or guidance would
be useful in clarifying how expenditures
of working capital assets affect the 70-per-
cent tangible property standard?
(3) Rules for operating businesses.
What additional guidance would help
operating businesses to benefit from the
tax incentives in § 1400Z-2? For example,
is additional guidance needed regarding
the use of QOZBP, including inventory, in
QOZs?
(4) Election for investments held for at
least 10 years and the 30-year rule. For
qualifying investments made after Decem-
ber 31, 2026, § 1400Z-2(c) provides a fair
market value basis rule for a qualifying
investment held for at least 10 years, sub-
ject to a 30-year limit. What additional
guidance is needed concerning the time
and manner of making the § 1400Z-2(c)
election in the case of an investment that
has not been sold or exchanged by the date
that is 30 years after the investment was
made? What valuation rules or substanti-
ation requirements would be appropriate
for determining fair market value on that
date? How should subsequent apprecia-
tion or depreciation be treated after basis
is determined by reference to fair market
value on the 30-year date? What modifi-
cations to § 1.1400Z2(c)-1 are needed for
QOFs classified as partnerships or S cor-
porations, including rules governing dis-
positions of QOF assets and interests held
through pass-through entities?
(5) Additional guidance for QOFs,
QOZBs, and inclusion events.
(a) Are additional rules needed regard-
ing corporations and partnerships that
are either QOFs, QOZBs, or investors in
QOFs?
(b) Should gain arising from an inclu-
sion event be eligible for deferral under
§ 1.1400Z2(a)-1(b)(11)(iv) only if the
inclusion event is treated as a sale or
exchange?
(c) Should the rules regarding the inclu-
sion of the deferred gain under § 1400Z-
2(b) be clarified in regulations to address
situations where there are debt-financed
distributions or debt-financed losses that
impact the calculation of the deferred
gain?
(d) Should the rules regarding dis-
guised sales under § 1.1400Z2(a)-1(c)(2)
be modified?
(6) Opportunity Zone investment in
Tribal and Alaska Native communities.
Certain population census tracts des-
ignated as QOZs overlap with areas in
Tribal and Alaska Native communities,
including trust lands, Alaska Native Vil-
lages, and Tribal areas in Oklahoma.
The OBBBA amendments to § 1400Z-2
provide enhanced benefits for qualify-
ing investments in rural areas. The Trea-
sury Department and the IRS request
comments on how the Opportunity Zone
incentive has been used in Tribal and
Alaska Native communities, as well as
any suggested clarifications that may
encourage investment in QOZs on Tribal
and ANCSA lands.
.02 Procedures for Submitting Com-
ments.
(1) Deadline. Written comments should
be submitted by November 23, 2026. Con-
sideration will be given, however, to any
written comment submitted after Novem-
ber 23, 2026, if such consideration will
not delay the issuance of guidance.
(2) Form and manner. The subject line
for the comments should include a refer-
ence to Notice 2026-55. All commenters
are strongly encouraged to submit com-
ments electronically. Comments may be
submitted in one of two ways:
(a) Electronically via the Federal
eRulemaking Portal at https://www.reg-
ulations.gov (type IRS-2026-1156 in the
search field on the https://www.regula-
tions.gov homepage to find this notice and
submit comments); or
(b) By mail to: Internal Revenue Ser-
vice, CC:PA:LPD:PR (Notice 2026-55),
Room 5203, P.O. Box 7604, Ben Franklin
Station, Washington, DC 20044.
(3) Publication of comments. The Trea-
sury Department and the IRS will publish
for public availability any comment sub-
mitted electronically or on paper to the
IRS’s public docket on https://www.regu-
lations.gov.
SECTION 4. DRAFTING AND
CONTACT INFORMATION
The principal author of this notice is
the Office of Associate Chief Counsel
(Income Tax & Accounting).
Update for Weighted
Average Interest Rates,
Yield Curves, and Segment
Rates
Notice 2026-57
This notice provides guidance on the
corporate bond monthly yield curve, the
corresponding spot segment rates used
under § 417(e)(3), and the 24-month aver-
age segment rates under § 430(h)(2) of the
Internal Revenue Code. In addition, this
notice provides guidance as to the inter-
est rate on 30-year Treasury securities
under § 417(e)(3)(A)(ii)(II) as in effect for
plan years beginning before 2008 and the
30-year Treasury weighted average rate
under § 431(c)(6)(E)(ii)(I).
YIELD CURVE AND SEGMENT
RATES
Section 430 specifies the minimum
funding requirements that apply to sin-

October 13, 2026 500 Bulletin No. 2026–42
gle-employer plans (except for CSEC plans
under § 414(y)) pursuant to § 412. Section
430(h)(2) specifies the interest rates that
must be used to determine a plan’s target
normal cost and funding target. Under
this provision, present value is generally
determined using three 24-month average
interest rates (“segment rates”), each of
which applies to cash flows during speci-
fied periods. To the extent provided under
§ 430(h)(2)(C)(iv), these segment rates
are adjusted by the applicable percentage
of the 25-year average segment rates for
the period ending September 30 of the
year preceding the calendar year in which
the plan year begins.
1
However, an elec-
tion may be made under § 430(h)(2)(D)
(ii) to use the monthly yield curve in place
of the segment rates.
Section 1.430(h)(2)-1(d) provides
rules for determining the monthly cor-
porate bond yield curve, and § 1.430(h)
(2)-1(c) provides rules for determining
the 24-month average corporate bond
segment rates used to compute the tar-
get normal cost and the funding target.
Consistent with the methodology spec-
ified in § 1.430(h)(2)-1(d), the monthly
corporate bond yield curve derived from
August 2026 data is in Table 2026-8 at the
end of this notice. The spot first, second,
and third segment rates for the month of
August 2026 are, respectively, 4.65, 5.75,
and 6.73.
The 24-month average segment rates
determined under § 430(h)(2)(C)(i)
through (iii) must be adjusted pursuant
to § 430(h)(2)(C)(iv) to be within the
applicable minimum and maximum per-
centages of the corresponding 25-year
average segment rates. Those percent-
ages are 95% and 105% for plan years
beginning in 2025, 2026 and 2027. For
this purpose, any 25-year average seg-
ment rate that is less than 5% is deemed
to be 5%. The 25-year average segment
rates for plan years beginning in 2025
and 2026 were published in Notice
2024-67, 2024-41 I.R.B. 726 and Notice
2025-47, 2025-40 I.R.B. 441, respec-
tively. For plan years beginning in 2027,
based on the segment rates applicable
for October 2001 to September 2026, the
25-year averages for the period ending
September 30, 2026, of the first, second,
and third segment rates are 3.13, 4.91,
and 5.61 percent, respectively.
24-MONTH AVERAGE CORPORATE
BOND SEGMENT RATES
The three 24-month average corporate
bond segment rates applicable for Sep-
tember 2026 without adjustment for the
25-year average segment rate limits are as
follows:
24-Month Average Segment Rates Without 25-Year Average Adjustment
Applicable Month First Segment Second Segment Third Segment
September 2026 4.36 5.32 6.02
The adjusted 24-month average seg-
ment rates set forth in the chart below
reflect § 430(h)(2)(C)(iv) of the Code. The
24-month averages applicable for Septem-
ber 2026, adjusted to be within the appli-
cable minimum and maximum percent-
ages of the corresponding 25-year average
segment rates in accordance with § 430(h)
(2)(C)(iv), are as follows:
Adjusted 24-Month Average Segment Rates
For Plan Years
Beginning InApplicable MonthFirst SegmentSecond SegmentThird Segment
2025September 20264.755.316.02
2026September 20264.755.255.99
2027September 20264.755.255.89
30-YEAR TREASURY SECURITIES
INTEREST RATES
Section 431 specifies the minimum
funding requirements that apply to mul-
tiemployer plans pursuant to § 412. Sec-
tion 431(c)(6)(B) specifies a minimum
amount for the full-funding limitation
described in § 431(c)(6)(A), based on the
plan’s current liability. Section 431(c)(6)
(E)(ii)(I) provides that the interest rate
used to calculate current liability for this
purpose must be no more than 5 percent
above and no more than 10 percent below
the weighted average of the rates of inter-
est on 30-year Treasury securities during
the four-year period ending on the last
day before the beginning of the plan year.
Notice 88-73, 1988-2 C.B. 383, provides
guidelines for determining the weighted
average interest rate. The rate of interest
on 30-year Treasury securities for August
2026 is 5.23 percent. The Service deter-
mined this rate as the average of the daily
determinations of yield on the 30-year
Treasury bond maturing in May 2056
determined each day through August
12, 2026 and the yield on the 30-year
Treasury bond maturing in August 2056
determined each day for the balance of
1
Pursuant to § 433(h)(3)(A), the third segment rate determined under § 430(h)(2)(C) is used to determine the current liability of a CSEC plan (which is used to calculate the minimum amount
of the full funding limitation under § 433(c)(7)(C)).

Bulletin No. 2026–42 501 October 13, 2026
the month. For plan years beginning in
September 2026, the weighted average
of the rates of interest on 30-year Trea-
sury securities and the permissible range
of rates used to calculate current liability
are as follows:
Treasury Weighted Average Rates
For Plan Years Beginning In30-Year Treasury Weighted AveragePermissible Range 90% to 105%
September 20264.634.16 to 4.86
MINIMUM PRESENT VALUE
SEGMENT RATES
In general, the applicable interest rates
under § 417(e)(3)(D) are segment rates
computed without regard to a 24-month
average. Section 1.417(e)-1(d)(3) provides
guidelines for determining the minimum
present value segment rates. Pursuant to
that section, the minimum present value
segment rates determined for August 2026
are as follows:
Minimum Present Value Segment Rates
Month First Segment Second Segment Third Segment
August 2026 4.65 5.75 6.73
DRAFTING INFORMATION
The principal author of this notice
is Tom Morgan of the Office of Associ-
ate Chief Counsel (Employee Benefits,
Exempt Organizations, and Employment
Taxes). However, other personnel from
the IRS participated in the development
of this guidance. For further information
regarding this notice, contact Mr. Morgan
at 202-317-6700 or Tony Montanaro at
626-927-1475 (not toll-free calls).

October 13, 2026 502 Bulletin No. 2026–42
Table 2026-8
Monthly Yield Curve for August 2026
Derived from August 2026 Data
MaturityYieldMaturityYieldMaturityYieldMaturityYieldMaturityYield
0.54.1320.56.2440.56.7960.56.9280.56.98
1.04.3121.06.2641.06.7961.06.9281.06.98
1.54.4621.56.2841.56.8061.56.9281.56.98
2.04.5922.06.3142.06.8062.06.9282.06.99
2.54.6822.56.3442.56.8162.56.9282.56.99
3.04.7523.06.3643.06.8163.06.9383.06.99
3.54.8123.56.3943.56.8163.56.9383.56.99
4.04.8624.06.4144.06.8264.06.9384.06.99
4.54.9224.56.4444.56.8264.56.9384.56.99
5.04.9725.06.4645.06.8365.06.9385.06.99
5.55.0325.56.4945.56.8365.56.9485.56.99
6.05.0926.06.5146.06.8366.06.9486.06.99
6.55.1526.56.5346.56.8466.56.9486.57.00
7.05.2127.06.5647.06.8467.06.9487.07.00
7.55.2827.56.5847.56.8467.56.9487.57.00
8.05.3428.06.6048.06.8568.06.9588.07.00
8.55.4028.56.6148.56.8568.56.9588.57.00
9.05.4629.06.6349.06.8569.06.9589.07.00
9.55.5229.56.6449.56.8669.56.9589.57.00
10.05.5830.06.6550.06.8670.06.9590.07.00
10.55.6330.56.6650.56.8670.56.9590.57.00
11.05.6831.06.6751.06.8771.06.9591.07.00
11.55.7331.56.6851.56.8771.56.9691.57.01
12.05.7732.06.6852.06.8772.06.9692.07.01
12.55.8132.56.6952.56.8872.56.9692.57.01
13.05.8533.06.7053.06.8873.06.9693.07.01
13.55.8933.56.7153.56.8873.56.9693.57.01
14.05.9234.06.7154.06.8874.06.9694.07.01
14.55.9534.56.7254.56.8974.56.9794.57.01
15.05.9835.06.7355.06.8975.06.9795.07.01
15.56.0035.56.7355.56.8975.56.9795.57.01
16.06.0336.06.7456.06.9076.06.9796.07.01
16.56.0536.56.7456.56.9076.56.9796.57.01
17.06.0837.06.7557.06.9077.06.9797.07.02
17.56.1037.56.7657.56.9077.56.9797.57.02
18.06.1238.06.7658.06.9078.06.9898.07.02
18.56.1438.56.7758.56.9178.56.9898.57.02
19.06.1739.06.7759.06.9179.06.9899.07.02
19.56.1939.56.7859.56.9179.56.9899.57.02
20.06.2140.06.7860.06.9180.06.98100.07.02

Bulletin No. 2026–42 503 October 13, 2026
Eliminating Unnecessary
IRS Internal Revenue
Bulletin Guidance
Notice 2026-58
SECTION 1. PURPOSE
This notice continues the process of
eliminating extraneous and unnecessary
items of guidance published in the Internal
Revenue Bulletin (I.R.B.) by identifying
and obsoleting 71 revenue rulings, reve-
nue procedures, notices, and announce-
ments previously published in the I.R.B.
(I.R.B. guidance documents).
SECTION 2. BACKGROUND
On January 31, 2025, the President
issued Executive Order 14192, Unleash-
ing Prosperity Through Deregulation
(E.O. 14192). The purpose of E.O. 14192
includes reducing the economic burden
caused by regulation. To further this goal,
E.O. 14192 directs agencies to, among
other requirements, identify ten existing
regulations to be repealed for each reg-
ulation publicly proposed for notice and
comment or otherwise promulgated.
On February 19, 2025, the President
issued Executive Order 14219, Ensuring
Lawful Governance and Implementing
the President’s ‘Department of Govern-
ment Efficiency’ Deregulatory Initiative
(E.O. 14219). The purpose of E.O. 14219
includes eliminating “overbearing and
burdensome” regulations and other guid-
ance documents, and “[e]nding Federal
overreach.” To further these goals, E.O.
14219 directs agency heads to coordi-
nate with the Department of Government
Efficiency (DOGE) Team Leads and the
Office of Management and Budget to
identify regulations and other guidance
documents to be eliminated.
Accordingly, the Department of the
Treasury (Treasury Department) and the
Internal Revenue Service (IRS) have
undertaken a review of regulations and
I.R.B. guidance issued under the Internal
Revenue Code
1
to identify guidance to be
eliminated. This review is ongoing. Notice
2025-22, 2025-19 I.R.B. 1427, obsoleted
nine I.R.B. guidance documents. Notice
2025-36, 2025-30 I.R.B. 192, obsoleted
83 I.R.B. guidance documents.
This notice obsoletes 71 I.R.B. guid-
ance documents. These 71 guidance doc-
uments no longer provide useful informa-
tion, and clarifying their status as obsolete
will streamline administration of the tax
laws; reduce the volume of guidance that
taxpayers and their advisors need to
review for compliance with the tax laws;
and increase clarity of the tax law. The
Treasury Department and the IRS antic-
ipate revoking or obsoleting additional
similar guidance documents in the near
future.
SECTION 3. OBSOLETED
GUIDANCE
.01 Section 9674(a) of the American
Rescue Plan Act of 2021, Public Law 117-
2, 153 Stat. 4 (2021) (ARP) was repealed
by section 70432 of Public Law 119-21,
139 Stat. 72 (2025), commonly known
as the One, Big, Beautiful Bill Act. The
following guidance is obsolete because
it provides transition periods for IRS
enforcement and administration of the
minimum reporting threshold in section
6050W(e) for Form 1099-K, Payment
Card and Third Party Network Transac-
tions, based on the now-repealed section
9674(a) of the ARP:
(1) Notice 2024-85, Revised Timeline
Regarding Implementation of Amended
Section 6050W(e), 2024-51 I.R.B. 1349.
This notice provides that calendar years
2024 and 2025 are transition periods for
implementing the now-repealed section
9674(a) of the ARP.
(2) Notice 2023-74, Revised Timeline
Regarding Implementation of Amended
Section 6050W(e), 2023-51 I.R.B. 1484.
This notice provides that calendar year
2023 is a transition period for implement-
ing the now-repealed section 9674(a) of
the ARP.
(3) Notice 2023-10, Revised Timeline
Regarding Implementation of Amended
Section 6050W(e), 2023-3 I.R.B. 403.
This notice provides that calendar year
2022 is a transition period for implement-
ing the now-repealed section 9674(a) of
the ARP.
.02 The following guidance is obsolete
because it concerns Code sections that
were repealed by section 13404(a) of Pub-
lic Law 115-97, 131 Stat. 2054 (2017),
commonly known as the Tax Cuts and
Jobs Act (TCJA):
(1) Notice 2010-17, Qualified School
Construction Bond Allocations for 2010,
2010-14 I.R.B. 519. This notice provides
the face amount of qualified school con-
struction bonds allocated by the Treasury
Department to each state and large local
education agency for 2010 under now-re-
pealed section 54F(d).
(2) Notice 2008-70, Qualified For-
estry Conservation Bonds, 2008-36 I.R.B.
575. This notice solicits applications for
authority to issue qualified forestry con-
servation bonds under now-repealed sec-
tion 54B(c).
(3) Notice 2007-56, Change of Address
for Submission of CREBs Applications,
2007-27 I.R.B. 15. This notice changes
the address to submit by mail applications
for allocation of the available volume cap
for clean renewable energy bonds under
now-repealed section 54.
(4) Announcement 2010-54, Applica-
tions from Cooperative Electrical Com-
panies for Authority to Issue New Clean
Renewable Energy Bonds Now Being
Accepted by the IRS, 2010-38 I.R.B. 386.
This announcement solicits applications
from cooperative electrical companies
for previously unallocated volume cap
authority to issue new clean renewable
energy bonds under now-repealed section
54C.
.03 The following guidance was obso-
leted by the enactment of section 2053(c)
(1)(D) (disallowing an estate tax deduc-
tion for interest attributable to extensions
of time for payment of tax under section
6166) in section 503(b)(1) of the Taxpayer
Relief Act of 1997, Public Law 105-34,
111 Stat. 788 (1997):
(1) Rev. Rul. 78-125, Interest on
Installment Payment of Tax, 1978-1 C.B.
292. This revenue ruling holds that interest
payable on estate tax installments under
section 6166 is deductible as an adminis-
tration expense under section 2053(a)(2).
1
Unless otherwise specified, all “section” or “§” references are to sections of the Internal Revenue Code (Code) or the Internal Revenue Regulations (CFR Title 26).

October 13, 2026 504 Bulletin No. 2026–42
(2) Rev. Proc. 81-27, 1981-27 I.R.B.
20. This revenue procedure sets forth the
procedure to be followed by an estate
when installment payments due under
sections 6166 or 6166A are recomputed
because of a reduction in the estate tax
caused by the payment of interest on the
tax due.
.04 The following guidance is obsolete
because it relates to Code sections that
have been amended or repealed:
(1) Rev. Rul. 90-85, Passive Losses
and Tax Shelter Registration, 1990-42
I.R.B. 5. This revenue ruling holds that
representations concerning certain losses
of a passive activity under section 469(c)
have no effect on the computation of an
investor’s tax shelter ratio for purposes of
section 6111. Section 6111 was amended
by section 815(a) of the American Jobs
Creation Act of 2004, Public Law 108-
357, 118 Stat. 1418 (2004).
(2) Rev. Rul. 82-174, Windfall Profit
Tax; Deduction; Accrual Method of
Accounting, 1982-42 I.R.B. 6. This rev-
enue ruling addresses when an accrual
method producer of crude oil may deduct
the windfall profit tax under section 4995.
The revenue ruling also addresses when
cash method producers of crude oil are
required to reduce their deduction for
refunds or credits of the windfall profit
tax. Section 4995 was repealed by section
1941(a) of the Omnibus Trade and Com-
petitiveness Act of 1988, Public Law 100-
418, 102 Stat. 1107(1988) (1988 Omnibus
Act).
(3) Rev. Rul. 81-99, Windfall Profit
Tax; When Deductible, 1981-13 I.R.B. 32.
This revenue ruling addresses when a cash
method producer of crude oil may deduct
the windfall profits tax imposed under
section 4995. Section 4995 was repealed
by section 1941(a) of the 1988 Omnibus
Act.
(4) Rev. Rul. 75-112, Ratable Inclu-
sion of Interest; Church Bonds, 1975-1
C.B. 274. This revenue ruling generally
concludes that the original issue discount
ratable inclusion rules in section 1232(a)
(3) apply to bonds that are issued by a
church and provide for a redemption price
in excess of the issue price. Section 1232
was repealed by section 42(a)(1) of the
Deficit Reduction Act of 1984, Public Law
98-369, 98 Stat. 494 (1984) (DEFRA).
However, see section 1272 for the original
issue discount inclusion rules that apply to
bonds and other debt instruments.
(5) Rev. Rul. 56-60, 1956-1 C.B. 443.
This revenue ruling holds that the alter-
nate valuation date election cannot be
taken in circumstances where the gross
estate on the date of death is below the
statutory exemption. This rule is now
addressed in section 2032(c), which was
amended by section 1023(a) of DEFRA,
and § 20.2032-1(b)(1), which provide that
the election must decrease the gross estate
and the estate tax.
(6) Rev. Rul. 55-333, 1955-1 C.B.
449. This revenue ruling holds that sec-
tion 811(j) of the Internal Revenue
Code of 1939 does not limit application
thereof to the estates of decedents that
have decreased in value during the one-
year period following the date of death.
This guidance was obsoleted when sec-
tion 1023(a) of DEFRA amended section
2032(c).
(7) Rev. Rul. 54-106, 1954-1 C.B. 28.
This revenue ruling generally concludes
that bonds issued by a municipality for
the purpose of financing the acquisition
or construction of municipally owned
industrial plants for lease to private enter-
prises constitute obligations of a political
subdivision within the meaning of section
22(b)(4) of the Internal Revenue Code of
1939. The analysis in this revenue ruling
was obsoleted by the enactment of statutes
governing the tax-exemption of industrial
development bonds in section 107 of the
Revenue and Expenditure Control Act of
1968, Public Law 90-364, 82 Stat. 251
(1968).
(8) Notice 2010-51, Information
Reporting Under the Amendments to
Section 6041 for Payments to Corpora-
tions and Payments of Gross Proceeds
and With Respect to Property, 2010-29
I.R.B. 83. This notice solicits public
comments regarding guidance to be pro-
vided to payors and other persons affected
by the amendments to section 6041 by
section 9006 of the Patient Protection
and Affordable Care Act of 2010, Pub-
lic Law 111-148, 124 Stat. 119 (2010),
which expanded the information reporting
requirements under that section to apply
to payments made by corporations and to
include payments of gross proceeds with
respect to property. This amendment was
repealed by section 2(a) of the Compre-
hensive 1099 Taxpayer Protection and
Repayment of Exchange Subsidy Over-
payments Act of 2011, Public Law 112-9,
125 Stat. 36 (2011).
(9) Notice 98-57, D.C. Enterprise
Zone/Census Tracts, 1998-47 I.R.B. 9.
This notice provides the identification
of those census tracts in the District of
Columbia constituting the District of
Columbia Enterprise Zone for purposes
of section 1400 and the DC Zone for pur-
poses of section 1400B. Sections 1400
and 1400B were repealed by division T,
title IV, section 401(d)(4)(A) of the Con-
solidated Appropriations Act, 2018, Pub-
lic Law 115-141, 132 Stat. 348 (2018).
(10) Notice 96-8, Cash Balance Pen-
sion Plans, 1996-6 I.R.B. 23. This notice
provides guidance concerning the require-
ments of sections 411(a) and 417(e) with
respect to the determination of the amount
of a single sum distribution from a cash
balance plan. This guidance was obsoleted
by section 701(b) of the Pension Protec-
tion Act of 2006, Public Law 109-280,
120 Stat. 780 (2006), which enacted sec-
tion 411(a)(13) and (b)(5) of the Code.
(11) Notice 93-7, Changes in Withhold-
ing on Gambling Winnings, 1993-3 I.R.B.
14. This notice announced an increase to
the withholding rate and gambling pro-
ceeds threshold under section 3402(q)
made by the 1992 Energy Policy Act of
1992, Public Law 102-486, 106 Stat. 2776
(1992). The withholding rate change it
announced was subsequently changed
by section 101(c)(8) of the Economic
Growth and Tax Relief Reconciliation Act
of 2001, Public Law 107-16, 115 Stat. 38
(2001), making this notice obsolete.
.06 Rev. Proc. 98-47, Business Expense;
Environmental Remediation Costs; Elec-
tion, 1998-37 I.R.B. 8. This revenue pro-
cedure provides procedures to make the
election to deduct qualified environmental
remediation expenditures under section
198. Pursuant to section 198(h), section
198 is not applicable to expenditures paid
or incurred after December 31, 2011, so
the guidance is obsolete.
.07 The following guidance is obso-
lete because the subject matter is now
addressed by final regulations:
(1) Rev. Rul. 2000-4, Business
Expenses, Capital Expenditures; ISO
9000 Costs, 2000-4 I.R.B. 331. This rev-
enue ruling describes when costs incurred

Bulletin No. 2026–42 505 October 13, 2026
to obtain, maintain, and renew ISO 9000
certification are deductible as ordinary and
necessary business expenses under sec-
tion 162 or must be capitalized under sec-
tion 263(a). This issue is now addressed in
§§ 1.263(a)-4(d)(4)(i) (memberships and
privileges) and 1.263(a)-4(d)(4)(ii) Exam-
ple 4 (business process certification).
(2) Rev. Rul. 98-25, Business
Expenses; Storage Tanks, 1998-19 I.R.B.
4. This revenue ruling addresses whether
costs incurred to replace underground
storage tanks containing waste products
(including the cost of removing, cleaning,
and disposing of the old tanks, and acquir-
ing, installing, and filling the new tanks)
are deductible as ordinary and necessary
business expenses under section 162 or
must be capitalized under section 263(a).
This issue is now addressed in §§ 1.162-3
(non-incidental materials and supplies)
and 1.263(a)-2 (amounts paid to acquire
or produce tangible property).
(3) Rev. Rul. 94-12, Incidental Repairs
as Business Expenses, 1994-8 I.R.B. 5.
This revenue ruling holds that Indopco,
Inc. v. Commissioner, 503 U.S. 79 (1992),
does not affect the treatment of inciden-
tal repair costs as business expenses,
which are generally deductible under sec-
tion 162. This issue is now addressed in
§§ 1.162-4 (repair and maintenance) and
1.263(a)-3 (amounts paid to improve tan-
gible property).
(4) Rev. Rul. 89-23, Inventories; Pack-
age Design Costs, 1989-10 I.R.B. 4. This
revenue ruling addresses whether costs
incurred in connection with the develop-
ment and design of package designs must
be capitalized under section 263A. This
issue is now addressed in §§ 1.263(a)-4(b)
(3)(v) (creation of package design) and
1.263A-1 (uniform capitalization of
costs).
(5) Rev. Rul. 88-77, Partnerships;
Basis; Liabilities, 1988-38 I.R.B. 8. This
revenue ruling defines “liabilities of a
partnership” or “partnership liabilities”
within the meaning of section 752 as
excluding accrued but unpaid expenses
and accounts payable. This definition is
now in § 1.752-1(a).
(6) Rev. Rul. 88-57, Capital Expen-
ditures; Rehabilitation of Railroad Cars,
1988-28 I.R.B. 4. This revenue ruling
addresses whether cyclical expendi-
tures for major rehabilitations of railroad
freight-train cars are deductible as ordi-
nary and necessary business expenses
under section 162 or must be capitalized
under section 263(a). This issue is now
addressed in §§ 1.263(a)-3(k)(5) (rebuild
to like-new condition) and 1.263(a)-3(k)
(7) Example 7 (rebuild of property to like-
new condition before end of class life).
(7) Rev. Rul. 70-248, 1970-1 C.B. 172.
This revenue ruling addresses whether
an amount paid as consideration for the
assignment of a California “on sale” liquor
business license is a capital investment and
whether the amount is subject to a deduc-
tion for depreciation or obsolescence. This
issue is now addressed in §§ 1.263(a)-4(d)
(5)(i) (certain rights obtained from a gov-
ernment agency) and 1.263(a)-4(d)(5)(ii)
Example 1 (business license).
(8) Rev. Rul. 69-615, 1969-2 C.B. 26.
This revenue ruling addresses whether
fees paid to a registrar and transfer agent
for the maintenance of capital stock
records, not related to the original issue of
the stock, merger, consolidation, or stock
dividends, are deductible as ordinary and
necessary business expenses under section
162 or must be capitalized under section
263(a). This issue is now addressed in
§ 1.263(a)-5(c)(7) (registrar and transfer
agent fees for the maintenance of capital
stock records).
(9) Rev. Rul. 69-330, 1969-1 C.B. 51.
This revenue ruling addresses whether
legal and accounting expenditures
incurred by a corporation in connection
with the registration of its stock with the
Securities and Exchange Commission
(SEC) are deductible as ordinary and nec-
essary business expenses under section
162 or must be capitalized under section
263(a). This issue is now addressed in
§§ 1.263(a)-5(a)(8) (requiring the capi-
talization of amounts paid to facilitate a
stock issuance) and 1.263(a)-5(l) Example
1 (payments to outside counsel to assist in
registering stock with the SEC).
(10) Rev. Rul. 68-607, 1968-2 C.B. 115.
This revenue ruling addresses whether
expenditures made by a taxpayer for
improvements on a state-owned highway
right-of-way to provide ingress and egress
to the taxpayer’s shopping center devel-
oped on leased land are capital expendi-
tures under section 263 and whether the
expenditures are amortizable over the
term of the lease under section 167. This
issue is now addressed in §§ 1.263(a)-4(d)
(8) (certain benefits arising from the pro-
vision, production, or improvement of real
property) and 1.263(a)-4(d)(8)(v) Exam-
ple 3 (dedicated improvements).
(11) Rev. Rul. 56-290, 1956-1 C.B.
445. This revenue ruling holds that, if a
decedent’s income is reported on a joint
return filed by the decedent and the dece-
dent’s spouse, only a portion of the joint
tax liability reported on that return is
deductible as a debt of the decedent under
section 2053 for estate tax purposes. The
deductible portion is determined by calcu-
lating each spouse’s separate tax liability,
as if they had filed separately, and multi-
plying the joint tax liability by the ratio
of the decedent’s separate tax liability to
the total of the separate tax liabilities. This
rule is now addressed by § 20.2053-6(f).
(12) Rev. Rul. 57-78, 1957-1 C.B. 300.
This revenue ruling holds that, in comput-
ing the separate tax liabilities of spouses
(as described in Rev. Rul. 56-290), the
decedent’s separate income tax liability
is computed on the decedent’s income for
the portion of the year prior to the date of
death, and the spouse’s separate tax liabil-
ity is computed on the spouse’s income for
the entire year. This rule is now addressed
by § 20.2053-6(f).
(13) Rev. Rul. 55-334, 1955-1 C.B.
449. This revenue ruling holds that the tax
due with respect to gifts made by the dece-
dent and paid by his executors is deduct-
ible under section 812(b) of the Internal
Revenue Code of 1939 as a tax accrued
prior to the decedent’s death, constituting
an enforceable obligation of the decedent
existing at the time of death. This rule is
now addressed by §§ 20.2012-1(a) and
20.2053-6(d).
(14) Rev. Rul. 54-135, 1954-1 C.B.
205. This revenue ruling holds that where
a donor endorses a certificate of stock
and delivers it to his bank or broker with
direction to have it transferred to a donee,
the gift is completed for gift tax purposes
on the date the stock is transferred to the
donee on the books of the corporation. This
rule is now provided in § 25.2511-2(h).
.08 The following guidance is obsolete
because it relates to past years and is not
applicable to current or future years:
(1) Rev. Rul. 2003-6, Employee Stock
Ownership Plans; Delayed Effective
Date; Abuse, 2003-3 I.R.B. 286. This rev-

October 13, 2026 506 Bulletin No. 2026–42
enue ruling identifies as a listed transac-
tion all transactions attempting to avoid
the effective date of section 409(p) by
using employee stock ownership plans
formed on or before March 14, 2001.
(2) Rev. Proc. 2019-30, 2019-33 I.R.B.
638. This revenue procedure provides
simplified procedures for an insurance
company to obtain automatic consent
to change its methods of accounting for
discounting unpaid losses and expenses
unpaid, estimated salvage recoverable,
and unearned premiums attributable to
title insurance, as applicable, to com-
ply with section 846, as amended by the
TCJA. The procedures provided in this
revenue procedure apply only to taxable
years beginning after December 31, 2017,
and ending on or before December 31,
2019.
(3) Rev. Proc. 2009-43, Revocation of
Elections by Multiemployer Defined Ben-
efit Pension Plans to Freeze Funded Sta-
tus Under Section 204 of WRERA, 2009-
40 I.R.B. 460. The revenue procedure
provides that the IRS will automatically
approve a revocation request if certain
requirements are met, including a deadline
for making a decision to revoke; notice to
employees and other interested parties;
and consistent treatment of participating
employers during the plan year. The revo-
cation period has closed.
(4) Rev. Proc. 2008-47, 2008-31 I.R.B.
272. This revenue procedure describes the
conditions under which modifications to
certain subprime mortgage loans will not
cause the IRS to challenge the tax status
of certain securitization vehicles that hold
the loans or to assert that those modifica-
tions create a liability for tax on a prohib-
ited transaction. This revenue procedure
applies only to transactions occurring on
or before July 31, 2010.
(5) Notice 2013-56, Transitional Pen-
alty Relief and Schedule for Notices of
Incorrect Name/TIN Combinations for
Information Returns Relating to Pay-
ment Card and Third Party Network
Transactions, 2013-39 I.R.B. 262. This
notice provides guidance on the issuance
of CPA2100/2100As based on Forms
1099-K filed for calendar year 2012 and
provides penalty relief for certain name/
taxpayer identification number (TIN) mis-
matches for calendar year 2012 and 2013
payments.
(6) Notice 2012-34, Basis Reporting
by Securities Brokers and Basis Determi-
nation for Debt Instruments and Options,
2012-21 I.R.B. 937. This notice delays
the proposed effective dates for reporting
for debt instruments and options by bro-
kers and others under sections 6045(g),
6045(h), 6045A, and 6045B from January
1, 2013, to January 1, 2014.
(7) Notice 2012-11, Transitional
Relief for Section 6045B Issuer Returns
and Statements for 2011 Organizational
Actions, 2012-5 I.R.B. 346. This notice
provides reporting and penalty relief for
2011 for issuers who must furnish state-
ments describing any organizational
action that affects the basis of a specified
security.
(8) Notice 2011-89, Transitional Pen-
alty Relief for Information Reporting
Relating to Payment Card and Third
Party Network Transactions, 2011-46
I.R.B. 748. This notice provides that
the IRS will not impose penalties under
sections 6721 and 6722 on payors that
must file Forms 1099-K for reportable
payments made in calendar year 2011 if
they make good-faith efforts when filing
the Forms.
(9) Notice 2011-18, Postponing
Filing Date for Section 6045B Issuer
Return, 2011-11 I.R.B. 549. This notice
provides transitional relief for 2011 from
information reporting requirements in
section 6045B applying to issuers of
stock with respect to organizational
actions that affect the basis of the stock
if the issuer files the return with the IRS
or makes it publicly available by Janu-
ary 17, 2012.
(10) Notice 2009-42, Extension of
Date for Multiemployer Plans to Elect
Relief Under Sections 204 and 205 of
WRERA, 2009-20 I.R.B. 1011. The
notice provides guidance to multiem-
ployer plans making elections described
in sections 204 and 205 of the Worker,
Retiree, and Employer Recovery Act
of 2008, Public Law 110-458, 122 Stat.
5092 (2008) (WRERA). This guidance
only relates to actions that could be taken
in 2008 and 2009.
(11) Notice 2009-31, Election and
Notice Procedures for Multiemployer
Plans Under Sections 204 and 205 of
WRERA, 2009-16 I.R.B. 856. The notice
provides guidance for sponsors of multi-
employer defined benefit plans relating
to the elections described in sections 204
and 205 of the WRERA, and on the notice
required to be provided if a plan sponsor
makes an election under section 204. The
election period has closed.
(12) Notice 2007-76, Qualified Trans-
portation Fringes, 2007-40 I.R.B. 735.
This notice delays the effective date of
Revenue Ruling 2006-57, 2006-47 I.R.B.
911 (regarding the use of smartcards or
other electronic media to provide quali-
fied transportation fringes), to January 1,
2009.
(13) Notice 2002-33, Suspension of
Requirement to File Form 8390 (Infor-
mation Return for Determination of
Life Insurance Company Earnings Rate
Under Section 809), 2002-21 I.R.B. 989.
This notice temporarily suspends the
requirement that mutual life insurance
companies and the 50 largest stock life
insurance companies file Form 8390,
Information Return for Determination of
Life Insurance Company Earnings Rate
Under Section 809, due to the addition
of section 809(j) to the Code by section
611(a) of the Job Creation and Workers
Assistance Act of 2002, Public Law 107-
147, 116 Stat. 21 (2002). The suspension
provided in this notice applies only to
filings required with respect to calendar
years 2002 and 2003.
(14) Notice 97-65, Income Tax Return
Preparer Penalties—1997 Federal Income
Tax Returns Due Diligence Requirements
for Earned Income Credit (EIC), 1997-51
I.R.B. 14. This notice provides the due dil-
igence requirements for return preparers
for 1997 Federal income tax returns and
claims for refund that involve the Earned
Income Tax Credit.
(15) Notice 89-36, Election to Treat
Certain Pre-1987 Investment Interest as
a Passive Activity Deduction, 1989-13
I.R.B. 6. This notice provides guidance on
making an election under section 1005(c)
(11) of the Technical and Miscellaneous
Revenue Act of 1988, Public Law 100-
647, 102 Stat. 3342 (1988), to treat certain
pre-1987 investment interest as interest
expense properly allocable to a passive
activity. The election had to be made by
the later of either the due date for a tax-
payer’s 1988 tax return (including any
extensions of time to file) or August 15,
1989.

Bulletin No. 2026–42 507 October 13, 2026
(16) Notice 88-48, Penalty for Failure
by Income Tax Return Preparer to Sign
Return, 1988-16 I.R.B. 28. This notice
provides relief from section 6695(b) pen-
alties for preparers of 1987 Forms 1041
where the preparer uses a facsimile signa-
ture to sign the return and certain condi-
tions are met.
.09 The following guidance is obsolete
because it requested comments from the
public and the public comments are no
longer needed:
(1) Notice 2009-79, Modifications of
Commercial Mortgage Loans Held by
an Investment Trust, 2009-40 I.R.B. 454.
This notice requests comments by Novem-
ber 14, 2009, on whether guidance related
to modifications of commercial loans
held by investment trusts similar to the
changes permitted under § 1.860G-2(b)
(3) is appropriate and the extent to which
the requested changes are consistent with
the rules regarding fixed investment trusts
under § 301.7701-4(c). The Treasury
Department and the IRS received sev-
eral public comments in response to this
notice but have published no guidance on
the subject.
(2) Notice 2009-19, Information
Reporting of Payments Made in Settle-
ment of Payment Card and Third Party
Network Transactions, 2009-10 I.R.B.
660. This notice requested comments by
March 18, 2009, before issuing a pro-
posed rulemaking under section 6050W.
Proposed regulations (REG-139255-08,
74 F.R. 61294) and final regulations (TD
9496, 75 F.R. 49821) have been issued,
and comments received in response to this
notice were considered when developing
the proposed regulations.
(3) Notice 2008-2, Timing, Charac-
ter, Source and Other Issues Respecting
Prepaid Forward Contracts and Similar
Arrangements, 2008-2 I.R.B. 252. This
notice requests comments by May 13,
2008, on whether the parties to a prepaid
forward contract should be required to
accrue income or expense during the term
of the contract and related matters. The
Treasury Department and the IRS received
several public comments in response to
this notice but have published no guidance
on the subject.
(4) Notice 2006-34, Taxation of Cross
Licensing Arrangements, 2006-14 I.R.B.
705. This notice requests comments by
May 31, 2006, regarding certain transac-
tions, referred to as cross licenses, for con-
sideration in formulating guidance. Rev.
Proc. 2007-23, 2007-10 I.R.B. 675, was
subsequently issued in response to those
comments.
(5) Notice 2004-6, Request for Com-
ments Concerning the Application of Sec-
tions 162 and 263 to Tangible Property,
2004-3 I.R.B. 308. This notice requests
comments by March 1, 2004, regarding
the IRS’s intention to propose regulations
that clarify the application of sections 162
and 263 to expenditures paid or incurred
to repair, improve, or rehabilitate tangible
property. Two sets of proposed regulations
(71 F.R. 48590 (withdrawn) and 73 F.R.
12838), temporary regulations (TD 9564,
76 F.R. 81060), and two sets of final regu-
lations (TD 9636, 78 F.R. 57686, and TD
9689, 79 F.R. 48661) have been issued,
and comments received in response to this
notice were considered when developing
the proposed regulations.
(6) Notice 96-7, Requests for Com-
ments on Further Capitalization Guid-
ance,1996-6 I.R.B. 22. This notice
requests public comment by May 6, 1996,
on approaches the IRS should consider to
address issues raised under sections 162
and 263 particularly in light of Indopco
vs. Commissioner, 503 U.S. 79 (1992). An
advanced notice of proposed rulemaking
(67 F.R. 3461), proposed regulations (67
F.R. 77701), and final regulations (TD
9107, 69 F.R. 436) have been issued.
(7) Announcement 98-77, 1998-34
I.R.B. 30. This announcement requests
comments by September 30, 1998, on
proposed training materials discussing
the application of section 119 to the pro-
vision of employee meals in the hospital-
ity industry. The training materials were
withdrawn by Announcement 99-77,
1999-32 I.R.B. 243 (acquiescing in Boyd
Gaming Corp. v. Comm’r, 177 F.3d 1096
(9th Cir. 1999)), and the comments were
considered mooted by the decision in
Boyd Gaming.
.10 The following guidance is obsolete
by its own terms:
(1) Rev. Proc. 2014-18, Simplified
Method for Certain Taxpayers to Obtain
an Extension of Time, 2014-7 I.R.B. 513.
This revenue procedure provides a simpli-
fied method for certain taxpayers to obtain
an extension of time to make a portabil-
ity election under section 2020(c)(5)(A),
by which a decedent’s unused exclusion
amount becomes available to the surviv-
ing spouse’s subsequent transfers during
life or death. The guidance expired on
December 31, 2014.
(2) Rev. Proc. 86-48, 1986-52 I.R.B.
20. This revenue procedure permits tax-
payers that made an election under section
179 to expense all or a portion of the cost
of a passenger automobile that was placed
in service after June 18, 1984, and before
January 1, 1986, to amend their return
and modify their election to reduce the
expense election to the maximum amount
allowable under section 280F(a)(2) for
the taxable year in which the property is
placed in service.
(3) Notice 2001-79, Rent Holidays for
Qualified Airplane Leases, 2001-50 I.R.B.
576. The notice provides that certain rent
holidays will be disregarded in apply-
ing the uneven rent test in § 1.467-3(c)
(4) with respect to certain aircraft leases
entered into or modified between Septem-
ber 11, 2001, and June 28, 2002, for pur-
poses of determining whether the leases
are disqualified leasebacks or long-term
agreements under section 467(b)(4) sub-
ject to constant rental accrual under sec-
tion 467(b)(2).
(4) Announcement 90-39, Due Date
for Reporting and Paying Estate Tax
Extended for Qualified Domestic Trusts,
1990-12 I.R.B. 26. This document
announces an extension of the due date
for reporting and paying estate tax for a
qualified domestic trust. The time for fil-
ing under the extension has expired, and
§ 20.2056A-11 provides current guid-
ance as to due dates.
.11 The following guidance is obsolete
because it was affected by the release of
subsequent guidance documents:
(1) Rev. Proc. 2004-68, 2004-50 I.R.B.
969. This revenue procedure provides that
certain transactions with brief asset hold-
ing periods are not reportable transactions
for purposes of disclosure rules under
§ 1.6011-4(b)(7) but may be reportable
transactions for purposes of the disclo-
sure rules under § 1.6011-4(b)(2), (b)(3),
(b)(4), (b)(5), or (b)(6). Final regulations
published in the Federal Register (TD
9350, 72 F.R. 43146) on August 3, 2007,
removed this category of reportable trans-
action.

October 13, 2026 508 Bulletin No. 2026–42
(2) Rev. Proc. 2004-67, 2004-50
I.R.B. 967. This guidance provides that
certain book-tax differences are not taken
into account in determining whether a
transaction is a transaction with a signif-
icant book-tax difference, which was a
reportable transaction for purposes of the
disclosures rules under § 1.6011-4(b)(6).
This category of reportable transaction
was removed for disclosures after Janu-
ary 6, 2006, by Notice 2006-6, Notifica-
tion of Removal of the Transaction with
a Significant Book-Tax Difference Cat-
egory of Reportable Transaction Under
§ 1.6011-4, 2006-5 I.R.B. 385, and final
regulations published in the Federal Reg-
ister (TD 9350, 72 F.R. 43146) on August
3, 2007.
(3) Notice 2017-8, Transaction of
Interest – Section 831(b) Micro-cap-
tive Transactions, 2017-3 I.R.B. 423.
This notice modified Notice 2016-66,
Transaction of Interest – Section 831(b)
Micro-captive Transactions, 2016-47
I.R.B. 745, and extended the time for par-
ticipants and material advisors to file dis-
closure statements with regard to transac-
tions described in Notice 2016-66. Notice
2016-66 was obsoleted in a notice of pro-
posed rulemaking published in the Fed-
eral Register (REG-109309-22, 88 F.R.
21547) on April 11, 2023.
(4) Announcement 2006-50, Announce-
ment that Identifies Specified Covered Ser-
vices Eligible for Services Cost Method
Under Section 482 Regulations, 2006-34
I.R.B. 321. This announcement provides,
and requests comments on, a proposed
revenue procedure that would identify
particular services that are eligible to be
evaluated at cost under § 1.482-9T. The
revenue procedure in this announcement
was published as Rev. Proc. 2007-13,
2007-3 I.R.B. 295.
(5) Announcement 99-1, Modification
of Rev. Proc. 65-17, 1999-2 I.R.B. 41.
This announcement requests comments
on a proposed update to Rev. Proc. 65-17,
1965-1 C.B. 833, which provided pro-
cedures by which taxpayers could con-
form their accounts to reflect section 482
adjustments. Rev. Proc. 65-17 was subse-
quently superseded by Rev. Proc. 99-32,
1999-34 I.R.B. 296.
.12 Rev. Proc. 59-31, 1959-2 C.B. 949.
This revenue procedure sets forth the pro-
cedure to be followed with respect to (1)
establishing the tax-exempt status of char-
itable organizations created or organized
under the laws of Canada or Honduras
and (2) the deductibility of contribu-
tions thereto pursuant the tax convention
between the United States and Canada,
1943 C.B. 526, the United States-Can-
ada Supplementary Income Tax Conven-
tion, 1957-2 C.B. 1014, and the United
States-Honduras Income Tax Convention,
1957-2 C.B. 1033. The treaties underlying
this guidance are no longer in force.
.13 The following guidance is obsolete
because it relates to the Home Affordable
Modification Program (HAMP), which
expired in 2016:
(1) Notice 2009-36, Payments Made to
a REMIC Pursuant to the Home Afford-
able Modification Program, 2009-17
I.R.B. 883. This notice provides that the
Treasury Department and the IRS intend
to issue regulations regarding the applica-
tion of section 860G(d) to certain amounts
that may be paid to real estate mortgage
investment conduits (REMICs) as part of
the HAMP.
(2) Rev. Proc. 2009-23, 2009-17 I.R.B.
884. This revenue procedure describes the
conditions under which modifications to
residential mortgage loans pursuant to the
HAMP will not cause the IRS to challenge
the tax status of REMICs or fixed invest-
ment trusts or to assert that those modi-
fications to mortgages held by a REMIC
give rise to a prohibited transaction.
.14 Notice 2001-7, Reporting of Gross
Proceeds Payments to Attorneys, 2001-4
I.R.B. 374. This notice announced that
the IRS intended to delay the proposed
effective date of regulations that had been
proposed under section 6045(f). The final
regulations were published in the Federal
Register (TD 9270, 71 F.R. 39548-01) in
2006, obsoleting this notice.
SECTION 4. EFFECT ON OTHER
DOCUMENTS
(1) Rev. Rul. 2003-6 is obsoleted.
(2) Rev. Rul. 2000-4 is obsoleted.
(3) Rev. Rul. 98-25 is obsoleted.
(4) Rev. Rul. 94-12 is obsoleted.
(5) Rev. Rul. 90-85 is obsoleted.
(6) Rev. Rul. 89-23 is obsoleted.
(7) Rev. Rul. 88-77 is obsoleted.
(8) Rev. Rul. 88-57 is obsoleted.
(9) Rev. Rul. 82-174 is obsoleted.
(10) Rev. Rul. 81-99 is obsoleted.
(11) Rev. Rul. 78-125 is obsoleted.
(12) Rev. Rul. 75-112 is obsoleted.
(13) Rev. Rul. 70-248 is obsoleted.
(14) Rev. Rul. 69-615 is obsoleted.
(15) Rev. Rul. 69-330 is obsoleted.
(16) Rev. Rul. 68-607 is obsoleted.
(17) Rev. Rul. 57-78 is obsoleted.
(18) Rev. Rul. 56-290 is obsoleted.
(19) Rev. Rul. 56-60 is obsoleted.
(20) Rev. Rul. 55-334 is obsoleted.
(21) Rev. Rul. 55-333 is obsoleted.
(22) Rev. Rul. 54-135 is obsoleted.
(23) Rev. Rul. 54-106 is obsoleted.
(24) Rev. Proc. 2019-30 is obsoleted.
(25) Rev. Proc. 2014-18 is obsoleted.
(26) Rev. Proc. 2009-43 is obsoleted.
(27) Rev. Proc. 2009-23 is obsoleted.
(28) Rev. Proc. 2008-47 is obsoleted.
(29) Rev. Proc. 2004-68 is obsoleted.
(30) Rev. Proc. 2004-67 is obsoleted.
(31) Rev. Proc. 98-47 is obsoleted.
(32) Rev. Proc. 86-48 is obsoleted.
(33) Rev. Proc. 81-27 is obsoleted.
(34) Rev. Proc. 59-31 is obsoleted.
(35) Notice 2024-85 is obsoleted.
(36) Notice 2023-74 is obsoleted.
(37) Notice 2023-10 is obsoleted.
(38) Notice 2017-8 is obsoleted.
(39) Notice 2013-56 is obsoleted.
(40) Notice 2012-34 is obsoleted.
(41) Notice 2012-11 is obsoleted.
(42) Notice 2011-89 is obsoleted.
(43) Notice 2011-18 is obsoleted.
(44) Notice 2010-51 is obsoleted.
(45) Notice 2010-17 is obsoleted.
(46) Notice 2009-79 is obsoleted.
(47) Notice 2009-42 is obsoleted.
(48) Notice 2009-36 is obsoleted.
(49) Notice 2009-31 is obsoleted.
(50) Notice 2009-19 is obsoleted.
(51) Notice 2008-70 is obsoleted.
(52) Notice 2008-2 is obsoleted.
(53) Notice 2007-76 is obsoleted.
(54) Notice 2007-56 is obsoleted.
(55) Notice 2006-34 is obsoleted.
(56) Notice 2004-6 is obsoleted.
(57) Notice 2002-33 is obsoleted.
(58) Notice 2001-79 is obsoleted.
(59) Notice 2001-7 is obsoleted.
(60) Notice 98-57 is obsoleted.
(61) Notice 97-65 is obsoleted.
(62) Notice 96-8 is obsoleted.
(63) Notice 96-7 is obsoleted.
(64) Notice 93-7 is obsoleted.
(65) Notice 89-36 is obsoleted.
(66) Notice 88-48 is obsoleted.

Bulletin No. 2026–42 509 October 13, 2026
(67) Announcement 2010-54 is obsoleted.
(68) Announcement 2006-50 is obsoleted.
(69) Announcement 99-1 is obsoleted.
(70) Announcement 98-77 is obsoleted.
(71) Announcement 90-39 is obsoleted.
SECTION 5. DRAFTING
INFORMATION
This notice was drafted by the Office
of the Associate Chief Counsel (Procedure
and Administration). For further informa-
tion, contact the Office of the Associate
Chief Counsel (Procedure and Adminis-
tration) at (202) 317-3400 (not a toll-free
number).

Bulletin No. 2026–42 i October 13, 2026
Definition of Terms
Revenue rulings and revenue procedures
(hereinafter referred to as “rulings”) that
have an effect on previous rulings use the
following defined terms to describe the
effect:
Amplified describes a situation where
no change is being made in a prior pub-
lished position, but the prior position is
being extended to apply to a variation of
the fact situation set forth therein. Thus,
if an earlier ruling held that a principle
applied to A, and the new ruling holds that
the same principle also applies to B, the
earlier ruling is amplified. (Compare with
modified, below).
Clarified is used in those instances
where the language in a prior ruling is
being made clear because the language
has caused, or may cause, some confu-
sion. It is not used where a position in a
prior ruling is being changed.
Distinguished describes a situation
where a ruling mentions a previously pub-
lished ruling and points out an essential
difference between them.
Modified is used where the substance
of a previously published position is being
changed. Thus, if a prior ruling held that a
principle applied to A but not to B, and the
new ruling holds that it applies to both A
and B, the prior ruling is modified because
it corrects a published position. (Compare
with amplified and clarified, above).
Obsoleted describes a previously pub-
lished ruling that is not considered deter-
minative with respect to future transactions.
This term is most commonly used in a ruling
that lists previously published rulings that
are obsoleted because of changes in laws or
regulations. A ruling may also be obsoleted
because the substance has been included in
regulations subsequently adopted.
Revoked describes situations where the
position in the previously published ruling
is not correct and the correct position is
being stated in a new ruling.
Superseded describes a situation where
the new ruling does nothing more than
restate the substance and situation of a
previously published ruling (or rulings).
Thus, the term is used to republish under
the 1986 Code and regulations the same
position published under the 1939 Code
and regulations. The term is also used
when it is desired to republish in a single
ruling a series of situations, names, etc.,
that were previously published over a
period of time in separate rulings. If the
new ruling does more than restate the sub-
stance of a prior ruling, a combination of
terms is used. For example, modified and
superseded describes a situation where the
substance of a previously published ruling
is being changed in part and is continued
without change in part and it is desired to
restate the valid portion of the previously
published ruling in a new ruling that is
self contained. In this case, the previously
published ruling is first modified and then,
as modified, is superseded.
Supplemented is used in situations in
which a list, such as a list of the names of
countries, is published in a ruling and that
list is expanded by adding further names
in subsequent rulings. After the original
ruling has been supplemented several
times, a new ruling may be published that
includes the list in the original ruling and
the additions, and supersedes all prior rul-
ings in the series.
Suspended is used in rare situations
to show that the previous published rul-
ings will not be applied pending some
future action such as the issuance of new
or amended regulations, the outcome of
cases in litigation, or the outcome of a
Service study.
Abbreviations
The following abbreviations in current
use and formerly used will appear in
material published in the Bulletin.
A—Individual.
Acq.—Acquiescence.
B—Individual.
BE—Beneficiary.
BK—Bank.
B.T.A.—Board of Tax Appeals.
C—Individual.
C.B.—Cumulative Bulletin.
CFR—Code of Federal Regulations.
CI—City.
COOP—Cooperative.
Ct.D.
—Court Decision.
CY—County.
D—Decedent.
DC—Dummy Corporation.
DE—Donee.
Del. Order—Delegation Order.
DISC—Domestic International Sales Corporation.
DR—Donor.
E—Estate.
EE—Employee.
E.O.—Executive Order.
ER—Employer.
ERISA—Employee Retirement Income Security Act.
EX—Executor.
F—Fiduciary.
FC—Foreign Country.
FICA—Federal Insurance Contributions Act.
FISC—Foreign International Sales Company.
FPH—Foreign Personal Holding Company.
F.R.—Federal Register.
FUTA—Federal Unemployment Tax Act.
FX—Foreign corporation.
G.C.M.—Chief Counsel’s Memorandum.
GE—Grantee.
GP—General Partner.
GR—Grantor.
IC—Insurance Company.
I.R.B.—Internal Revenue Bulletin.
LE—Lessee.
LP—Limited Partner.
LR—Lessor.
M—Minor.
Nonacq.—Nonacquiescence.
O—Organization.
P—Parent Corporation.
PHC—Personal Holding Company.
PO—Possession of the U.S.
PR—Partner.
PRS—Partnership.
PTE—Prohibited Transaction Exemption.
Pub. L.—Public Law.
REIT—Real Estate Investment Trust.
Rev. Proc.—Revenue Procedure.
Rev. Rul.—Revenue Ruling.
S—Subsidiary.
S.P.R.—Statement of Procedural Rules.
Stat.—Statutes at Large.
T—Target Corporation.
T.C.—Tax Court.
T.D.—Treasury Decision.
TFE—Transferee.
TFR—Transferor.
T.I.R.—Technical Information Release.
TP—Taxpayer.
TR—Trust.
TT—Trustee.
U.S.C.—United States Code.
X—Corporation.
Y—Corporation.
Z—Corporation.

October 13, 2026 ii Bulletin No. 2026–42
Numerical Finding List
1
Bulletin 2026–42
Announcements:
2026-11, 2026-29 I.R.B. 49
2026-12, 2026-29 I.R.B. 50
2026-13, 2026-32 I.R.B. 173
2026-14, 2026-34 I.R.B. 180
2026-15, 2026-35 I.R.B. 214
2026-16, 2026-39 I.R.B. 413
Notices:
2026-39, 2026-27 I.R.B. 1
2026-38, 2026-28 I.R.B. 30
2026-40, 2026-28 I.R.B. 33
2026-41, 2026-29 I.R.B. 39
2026-42, 2026-29 I.R.B. 41
2026-43, 2026-29 I.R.B. 42
2026-21, 2026-30 I.R.B. 51
2026-44, 2026-32 I.R.B. 143
2026-28, 2026-34 I.R.B. 177
2026-46, 2026-35 I.R.B. 182
2026-48, 2026-35 I.R.B. 185
2026-49, 2026-35 I.R.B. 198
2026-50, 2026-36 I.R.B. 242
2026-51, 2026-38 I.R.B. 314
2026-47, 2026-41 I.R.B. 461
2026-53, 2026-41 I.R.B. 462
2026-54, 2026-42 I.R.B. 491
2026-55, 2026-42 I.R.B. 497
2026-57, 2026-42 I.R.B. 499
2026-58, 2026-42 I.R.B. 503
Proposed Regulations:
REG-101355-26, 2026-37 I.R.B. 249
REG-103844-26, 2026-37 I.R.B. 275
REG-115145-25, 2026-37 I.R.B. 298
CC-00349938-26, 2026-38 I.R.B. 317
REG-107855-25, 2026-38 I.R.B. 333
REG-117130-25, 2026-38 I.R.B. 343
REG-119882-25, 2026-38 I.R.B. 355
REG-115646-25, 2026-39 I.R.B. 414
REG-119986-25, 2026-39 I.R.B. 440
REG-117273-25, 2026-40 I.R.B. 450
Revenue Procedures:
2026-25, 2026-29 I.R.B. 45
2026-18, 2026-30 I.R.B. 53
2026-26, 2026-31 I.R.B. 131
2026-32, 2026-32 I.R.B. 146
2026-28, 2026-33 I.R.B. 175
2026-30, 2026-35 I.R.B. 212
2026-32, 2026-39 I.R.B. 406
2026-29, 2026-41 I.R.B. 470
Revenue Rulings:
2026-12, 2026-28 I.R.B. 27
2026-13, 2026-32 I.R.B. 132
2026-14, 2026-35 I.R.B. 181
2026-15, 2026-36 I.R.B. 216
2026-16, 2026-36 I.R.B. 237
2026-17, 2026-37 I.R.B. 247
2026-18, 2026-42 I.R.B. 488
2026-19, 2026-42 I.R.B. 489
Treasury Decisions:
10051, 2026-31 I.R.B. 118
10052, 2026-31 I.R.B. 121
10050, 2026-32 I.R.B. 134
10053, 2026-36 I.R.B. 237
10054, 2026-39 I.R.B. 372
1
A cumulative list of all revenue rulings, revenue procedures, Treasury decisions, etc., published in Internal Revenue Bulletins 2026–27 through 2026–52 is in Internal Revenue Bulletin
2025–52, dated December 21, 2025.

Bulletin No. 2026–42 iii October 13, 2026
Finding List of Current Actions on
Previously Published Items
1
Bulletin 2026–42
1
A cumulative list of all revenue rulings, revenue procedures, Treasury decisions, etc., published in Internal Revenue Bulletins 2026–27 through 2026–52 is in Internal Revenue Bulletin
2025–52, dated December 21, 2025.

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