RR-2018-25: Interest rates

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IRS GuideWire September 7, 2018

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Issue Number:    RR-2018-25

Inside This Issue


Revenue Ruling 2018-25 provides the rates for interest determined under Section 6621 of the code for the calendar quarter beginning October 1, 2018, will be 5 percent for overpayments (4 percent in the case of a corporation), 5 percent for underpayments, and 7 percent for large corporate underpayments. The rate of interest paid on the portion of a corporate overpayment exceeding $10,000 will be 2.5 percent.

Revenue Ruling 2018-25 will be in IRB 2018-39, dated September 24, 2018.

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