bulletin Internal Revenue›Bulletin No. 2000–24 June 12, 2000
ADMINISTRATIVE
Internal Revenue Bulletin 2000-24 · 2026-10-03 edition · updated 2026-10-04 · United States
Rev. Proc. 2000–26, page 1257. Interest netting for interest accruing on or after Oc- tober 1, 1998. This procedure provides guidance regarding the application of section 6621(d) of the Code to interest accruing on or after October 1, 1998. Section 6621(d) provides for a net interest rate of zero to the extent of overlapping tax underpayments and tax overpayments, and generally applies to interest for periods beginning after July 22, 1998 (interest accruing on or after October 1, 1998).
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