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Text of IRS Notice 2004-40: May 2004 Interest Rates (PDF)
Internal Revenue Service [IRS] Link to more items from this source
[Official Guidance]
May 12, 2004

3 pages. "This notice provides guidance as to the corporate bond weighted average interest rate and the permissible range of interest rates specified under Section 412(b)(5)(B)(ii)(II) of the Internal Revenue Code. In addition, it provides guidance as to the interest rate on 30-year Treasury securities under Section 417(e)(3)(A)(ii)(II), and the weighted average interest rate and permissible ranges of interest rates based on the 30-year Treasury securities rate."  MORE >>

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