Search results with tag "Internal revenue bulletin"

A Practical Guide To Substantially Equal Periodic Payments ...

1 1989-1 Cumulative Bulletin 662. 2 2002-42, Internal Revenue Bulletin 710, October 21, 2002. A complete copy of this ruling has been reproduced in the appendices of this text. 3 This relative reduction in the maximum allowable annual distribution amount is primarily caused by limiting the interest rate assumption to 120% of the applicable mid-term federal rate.

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