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Directory Results for Revenue Ruling 2003-35, 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 April to Revenue Ruling 2003-37, Capital expenditures; rotable spare parts. This ruling ins taxpayers that the Service will follow Hewlett Packard, Inc., v. United States, 71 F.3d 398 (Fed. Cir. 1995), rev'g Apollo Computer, Inc. and