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bulletin Internal Revenue›Article 18(2) of the Treaty applies when

Part III. Administrative, Procedural, and Miscellanous

Internal Revenue Bulletin 2001-27 · 2026-10-03 edition · updated 2026-10-04 · United States

The average yield on the 30-year Treasury Constant Maturities for May 2001 is 5.78 percent. The following rates were determined for the plan years beginning in the month shown below.

Weighted Average Interest Rate Update

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▸Contents — Internal Revenue Bulletin 2001-27

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