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Part IV. Applicable Federal Interest Rates

SECTION 7. EFFECTIVE DATE

Internal Revenue Bulletin 2007-10 · 2026-10-03 edition · updated 2026-10-04 · United States

In general, the rules described in this revenue procedure apply to a QPCLA entered into on or after February 14, 2007.

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▸Contents — Internal Revenue Bulletin 2007-10

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