IRS Announces That Interest Rates Remain the Same

The IRS, in Rev. Rul. 2011-32, announced that interest rates would remain the same for the first quarter of 2012.  For the first quarter, interest rates are as follows: 1) 3% for overpayments (2% for a corporation);  2) 3% for underpayments; 3) 5% for large corporate underpayments; and 4) .5% for corporate overpayments exceeding $10,000.


See also IR-2011-112.

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