IRS Announces That Interest Rates Remain the Same for 1st Quarter of 2014

The IRS, in Rev. Rul. 2013-25, announced that interest rates will remain the same for the 1st quarter of 2014.  For the 1st 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-2013-96.