IRS Announces That Interest Rates Remain the Same for 4th Quarter of 2014

The IRS, in Rev. Rul. 2014-23, announced that interest rates will remain the same for the 4th quarter of 2014.  For the 4th 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-2014-86.