IRS Announces That Interest Rates Remain the Same for 4th Quarter of 2013

The IRS, in Rev. Rul. 2013-16, announced that interest rates would remain the same for the fourth quarter of 2013.  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; and4) 0.5% for corporate overpayments exceeding $10,000. See also IR-2013-74.