Get the Revenue Procedure 1999-19 - Interest netting for interest accruing before October 1, 1998.. This procedure provides guidance on how to apply the net interest rate of zero in section 6621(d) of the Code to interest accruing before October 1,

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Rev. Proc. 99 19 SECTION 1. PURPOSE With respect to interest accruing before October 1, 1998, this revenue procedure provides guidance, and requests public comment, regarding the application of 6621(d)
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