IRS Announces That Interest Rates Remain the Same for 2nd Quarter of 2013

The IRS, in Rev. Rul. 2013-6, announced that interest rates would remain the same for the second quarter of 2013.  For the second 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) 0.5% for corporate overpayments exceeding $10,000.


See also IR-2013-24.

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