Internal Revenue Bulletin: 2012-36
September 4, 2012
Part III. Administrative, Procedural, and Miscellaneous
Table of Contents
Notice 2012-55
BACKGROUND
DEVELOPMENT OF EQUIVALENT RATES
DETERMINATION OF THE 25-YEAR AVERAGE OF SEGMENT RATES
ADJUSTED 24-MONTH AVERAGE SEGMENT RATES
POSSIBLE CHANGE IN METHODOLOGY FOR FUTURE YEARS AND FUTURE GUIDANCE ON OTHER ISSUES
DRAFTING INFORMATION
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