IRS Announced That Interest Rates Remain the Same for 4th Quarter of 2012

The IRS, in Rev. Rul. 2012-23, announced that interest rates would remain the same for the fourth quarter of 2012.  For the fourth 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-2012-68.