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T.M.I.
306 N.L.R.B. 499 (N.L.R.B. 1992)
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T.M.I.
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Section 6621 - Determination of rate of interest
26 U.S.C. § 6621
Cited 1,874 times
23 Legal Analyses
Applying a higher interest rate to past liabilities resulting from tax-motivated transactions