adjusted Federal long-term rate

(2)For purposes of paragraph (1), the term “adjusted Federal long-term rate” means the Federal long-term rate determined under section 1274(d), except that— (A)paragraphs (2) and (3) thereof shall not apply, and (B)such rate shall be properly adjusted for differences between rates on long-term taxable and tax-exempt obligations. (g)For purposes of this section—

Source

26 USC § 382(f)(2)


Scoping language

For purposes of paragraph
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