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Directory Results for Revenue Ruling 2002-10 - Federal rates; adjusted federal rates; adjusted federal long- term rate, and the long-term exempt rate.. For purposes of sections 382, 1274, 1288, and other sections of the Code, tables set forth the rates for March to Revenue Ruling 2002-13 - Interest rates; underpayments and overpayments.. The rate of interest determined under section 6621 of the Code for the calendar quarter beginning April 1, 2002, will be 6 percent for overpayments (5 percent in the