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This revenue procedure provides guidance regarding the application of § 6621(d) of the Internal Revenue Code relating to interest accruing before October 1, 1998, and outlines the necessary conditions
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Revenue Procedure 43 provides guidance on a specific tax issue or procedure.
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The specific information that must be reported on Revenue Procedure 43 depends on the tax issue or procedure it pertains to. The document will outline the required information.
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