adjusted Federal long-term rate

(2) Adjusted Federal long-term rate 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.


26 USC § 382(f)(2)

Scoping language

For purposes of this section
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