Internal Revenue Bulletin:  2013-26 

June 24, 2013 

INCOME TAX


Rev. Rul. 2013-10 Rev. Rul. 2013-10

Interest rates: underpayment and overpayments. The rates for interest determined under section 6621 of the Code for the calendar quarter beginning July 1, 2013, will be 3 percent for overpayments (2 percent in the case of a corporation), 3 percent for the underpayments, and 5 percent for large corporation underpayments. The rate of interest paid on the portion of a corporation overpayment exceeding $10,000 will be 0.5 percent.

Rev. Rul. 2013-14 Rev. Rul. 2013-14

This revenue ruling provides that the fideicomiso or Mexican Land Trust arrangements described in this ruling are not trusts within the meaning of § 301.7701-4(a).


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