SECTION 7. EFFECTIVE DATE

Internal Revenue Bulletin 1999-13 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure is effective for taxpayer requests made not later than December 31, 1999, for the application of the net interest rate of zero in § 6621(d) to interest accruing before October 1, 1998.

DRAFTING INFORMATION

The principal author of this revenue procedure is John J. McGreevy of the Office of Assistant Chief Counsel (Income Tax and Accounting). For further information regarding this revenue procedure, contact Mr. McGreevy on (202) 622-4910 (not a toll- free call).

March 29, 1999 12 1999–13 I.R.B.

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▸Contents — Internal Revenue Bulletin 1999-13

Internal Revenue Bulletin 1999-13

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