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									Part I. Rulings and Decisions Under the Internal Revenue Code
of 1986
Section 25.—Interest on                                       subprime mortgage loans. See Notice 2008-79, page       Section 430.—Minimum
Certain Home Mortgages                                        815.                                                    Funding Standards for
                                                                                                                      Single-Employer Defined
   Guidance is provided for the issuance of mortgage
credit certificates. See Notice 2008-79, page 815.            Section 146.—Volume Cap                                 Benefit Pension Plans
                                                                 Guidance is provided for the allocation of the $11   26 CFR 1.430(h)(3)–1: Mortality tables used to de-
                                                                                                                      termine present value.
Section 42.—Low-Income                                        billion in volume cap provided by the Housing As-
Housing Credit                                                sistance Tax Act of 2008. See Notice 2008-79, page
                                                              815.                                                    T.D. 9419
   The adjusted applicable federal short-term, mid-
term, and long-term rates are set forth for the month                                                                 DEPARTMENT OF THE
of October 2008. See Rev. Rul. 2008-49, page 811.
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