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SECTION 7. EFFECTIVE DATE

Internal Revenue Bulletin 1999-47 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure is effective for taxpayer requests made for the application of the net interest rate of zero in § 6621(d) to interest accruing before October 1, 1998.

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▸Contents — Internal Revenue Bulletin 1999-47
Internal Revenue Bulletin 1999-47

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