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Fern Terrace Lodge Of Bowling Green Inc
297 N.L.R.B. 8 (N.L.R.B. 1989)
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Fern Terrace Lodge Of Bowling Green Inc
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Section 6621 - Determination of rate of interest
26 U.S.C. § 6621
Cited 1,873 times
23 Legal Analyses
Applying a higher interest rate to past liabilities resulting from tax-motivated transactions