Segment rates
Segment rates (1)Overview.This paragraph (c) sets forth rules for determining the first, second, and third segment rates for purposes ofparagraph (b)of this section. The first, second, and third segment rates are set forth in revenue rulings, notices, or other guidance published in the Internal Revenue Bulletin.See 601.601(d)(2)relating to objectives and standards for publishing regulations, revenue rulings and revenue procedures in the Internal Revenue Bulletin.