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Text of Rev. Rul. 2007-50 - Determination of Issue Price in the Case of Certain Debt Instruments (PDF)
Internal Revenue Service [IRS] 
[Official Guidance] July 24, 2007
4 pages. Excerpt: This revenue ruling provides various prescribed rates for federal income tax purposes for August 2007 (the current month).... Table 5 contains the federal rate for determining the present value of an annuity, an interest for life or for a term of years, or a remainder or a reversionary interest for purposes of section 7520.
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