Section 6621(c) Rate
Section 6621(c) Rate means:
a rate that is 2 percentage points higher than the standard underpayment rate determined under Former IRC (check if this IRC provision is current here) §6621(a)(2).
Section 6621(c) Rate means:
a rate that is 2 percentage points higher than the standard underpayment rate determined under Former IRC (check if this IRC provision is current here) §6621(a)(2).
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