IRS Internal Revenue Bulletin: I.R.B. 2025-37 Released

The IRS has published its Internal Revenue Bulletin. The bulletin includes: 1) Rev. Rul. 2025-18, regarding the interest rates for underpayments and overpayments under I.R.C. § 6621, beginning Oct. 1; 2) Notice 2025-44, announcing a forthcoming withdrawal of the disregarded payment loss (“DPL”) rules under Treas. Reg. § 1.1503(d)-1(d); and 3) Notice 2025-45, announcing that the Treasury and the IRS intend to issue proposed regulations under I.R.C. § 897(d) and (e) to modify the rules under Treas. Regs. §§1.897-5T and 1.897-6T, Notice 89-85, 1989-2 C.B. 403, and Notice 2006-46, 2006-1 C.B. 1044, regarding certain transactions involving the transfer of US ...