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Directory Results for Revenue Ruling 1998-46 - Interest rates; underpayments and overpayments.. The rate of interest determined under section 6621 of the Code for the calendar quarter beginning October 1, 1998, will be 7 percent for overpayments, 8 percent for to Revenue Ruling 1998-47 - Residential rental property.. For purposes of section 142(d) and 145(d) of the Code, the ruling provides that the availability of continual or frequent medical, nursing, or psychiatric services in a facility for the