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Part IV. Applicable Federal Interest Rates.

SEC. 4. EFFECTIVE DATE

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

This revenue procedure is effective for tax years beginning after December 20, 1995, the date of publication of final Treas. Reg. § 1.6033–2(h) in the Federal Register.

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▸Contents — Internal Revenue Bulletin 1996-2

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