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Internal Revenue Manual Part 4. Examining Process · 2026-10-03 edition · updated 2026-10-04 · United States

  1. Present value the amounts assumed to be due on the April 15 tax payment dates for tax years 2030 and 2031 at the long-term AFR.

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▸Contents — Internal Revenue Manual Part 4. Examining Process
Internal Revenue Manual Part 4. Examining Process

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