TourAxiom/US Federal/Statutes/Title 26/§ 101/(f)/(3)/(G)/(ii)Official sourceciteinterest shall be based on the greater of—(I)#an annual effective rate of 4 percent (3 percent for contracts issued before July 1, 1983 ), or(II)#cite · 26 U.S.C. § 101(f)(3)(G)(ii)(II)the minimum rate or rates guaranteed upon issue of the contract, and← 26 U.S.C. § 101(f)(3)(G)(i)26 U.S.C. § 101(f)(3)(G)(iii) →
