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Code of Federal Regulations (Last Updated: November 8, 2024) |
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Title 26 - Internal Revenue |
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Chapter I - Internal Revenue Service, Department of the Treasury |
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SubChapter A - Income Tax |
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Part 19 - Temporary Regulations Under the Revenue Act of 1964 |
| § 19.3-1 - Interest on certain deferred payments; interest rate for use in determining whether there is total unstated interest under a contract. |