IRS Establishes Fourth Quarter Interest Rates
The IRS has announced interest rates for the fourth quarter of 2012 will remain unchanged. Therefore, rates will be:
- 3% for overpayments (2% for corporations);
- 3% for underpayments;
- 5% for large corporate underpayments;
- 0.5% for the portion of corporate overpayments exceeding $10,000.
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