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Part IV. Applicable Federal Interest Rates

Section 864.—Definitions and Special Rules

Internal Revenue Bulletin 2006-20 · 2026-10-03 edition · updated 2026-10-04 · United States

A notice describes a one-time election allowing worldwide affiliated groups to allocate interest expense on a worldwide basis. See Notice 2006-47, page 892.

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▸Contents — Internal Revenue Bulletin 2006-20
Internal Revenue Bulletin 2006-20

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