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Internal Revenue Bulletin:  2015-52 

December 28, 2015 


Table of Contents

Rev. Rul. 2015–23Rev. Rul. 2015–23

Interest rates: underpayment and overpayments. The rates for interest determined under section 6621 of the code for the calendar quarter beginning January 1, 2016, 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.

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