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2] An introductory comment. 6 We were appointed to advise on the long term development of higher education. But we express here our concern that the long term wellbeing of higher education should not be damaged by the needs of the short-term. Interest rates: underpayment and overpayments. The rates for interest determined under section 6621 of the Code for the calendar quarter beginning October 1, 2013, will be 3 percent for overpayments (
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