RR-2017-18: Interest Rates

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IRS GuideWire September 8, 2017

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Issue Number:    RR-2017-18

Inside This Issue


Revenue Ruling 2017-18 provides the rates for interest on tax overpayments and underpayments for the fourth calendar quarter of 2017, beginning October 1, 2017.  The interest rates will be 4 percent for overpayments (3 percent in the case of a corporation), 4 percent for underpayments, 1 and one-half percent for the portion of a corporate overpayment exceeding 10,000, and 6 percent for large corporate underpayments.  This quarterly determination is required by section 6621 of the Internal Revenue Code.

Revenue Ruling 2017-18 will be in IRB  2017-39, dated September 25, 2017.

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