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Directory Results for 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, to Revenue Procedure 1999-22 - Qualified mortgage bonds; mortgage credit certificates; national median gross income.. Guidance is provided concerning the use of the national and area median gross income figures by issuers of qualified mortgage