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Bulletin No. 1997–38 September 22, 1997

Internal Revenue Bulletin 1997-38 · 2026-10-03 edition · updated 2026-10-04 · United States

set forth for determining for September 1997, 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 1997-38
Internal Revenue Bulletin 1997-38

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