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Introduction›Part I. Rulings and Decisions Under the Internal Revenue Code of 1986

Section 412.—Minimum Funding Standards

Internal Revenue Bulletin 2004-36 · 2026-10-03 edition · updated 2026-10-04 · United States

The adjusted applicable federal short-term, midterm, and long-term rates are set forth for the month of September 2004. See Rev. Rul. 2004-69, page 445.

Mark E. Matthews, Deputy Commissioner for Services and Enforcement .

Approved July 21, 2004.

Gregory F. Jenner, Acting Assistant Secretary of the

Treasury (Tax Policy) .

(Filed by the Office of the Federal Register on August 3, 2004, 8:45 a.m., and published in the issue of the Federal Register for August 4, 2004, 69 F.R. 46982)

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