Welcome to the Section 382 Library. Here you will have access to a wide range of Section 382 information, from the latest case law and IRS guidance to cheat sheets, quizzes, podcasts, and webinars.

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The federal long-term tax-exempt rates is the highest of the adjusted federal long-term rate in effect for any month in the 3-calendar-month period ending with the calendar month in which an ownership change occurs.

The federal long-term tax-exempt rates from 2010 through the current period are provided below: