mid term afr

L1: mid term afrDoes the following paragraph in Rev Ruling 2002-62 have to be taken literally, meaning that distributions which commence in January 2003 must use the Nov or Dec 2002 rate? Or, can you use the Nov, Dec, OR Jan rate?
“The interest rate that may be used is any interest rate that is not more than 120 percent of the federal mid-term rate (determined in accordance with 1274(d) for either of the two months immediately preceding the month in which the distribution begins). “2003-01-22 02:01, By: Burk, IP: [127.0.0.1]

L2: mid term afrLiterally… If payments commence in January, the maximum rate is the higher of the 120% rate for November and December. If payments commence in February, the maximum rate is the higher of the 120% ratefor December and January.2003-01-22 05:13, By: Gfw, IP: [127.0.0.1]