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Directory Results for Revenue Ruling 2001-15 - Election in respect of losses attributable to a disaster.. This ruling lists the areas declared by the President to qualify as major disaster or emergency areas during 2000 under the Disaster Relief and Emergency to Revenue Ruling 2001-16 - Interest rates; underpayments and overpayments.. The rate of interest determined under section 6621 of the Code for the second calendar quarter of 2001, beginning April 1, 2001, will be 8 percent for overpayments (7