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Part IV. Applicable Federal Interest Rates.

SECTION 1. PURPOSE

Internal Revenue Bulletin 2003-10 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure provides taxpayers engaged in the trade or business of providing family day care with optional standard meal and snack rates to use in computing the deductible cost of food provided to eligible children receiving care from family day care providers.

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▸Contents — Internal Revenue Bulletin 2003-10

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