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Internal Revenue Bulletin 1996-2 · 2026-10-03 edition · updated 2026-10-04 · United States

Notice 96–2, page 15. Guidelines are set forth for determining for December 1995, the weighted average interest rate and the resulting permissible range of interest rates used to calculate current liability for purposes of the full funding limitation of section 412(c)(7) of the Code as amended by the Omnibus Budget Reconciliation Act of 1987 and by the Uruguay Round Agreements Act (GATT).

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▸Contents — Internal Revenue Bulletin 1996-2
Internal Revenue Bulletin 1996-2

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