This Week's Internal Revenue Bulletin
MAR. 20, 2017
2017-12 IRB 1
DOCUMENT ATTRIBUTES
- Institutional AuthorsInternal Revenue Service
- Subject Area/Tax Topics
- Jurisdictions
- LanguageEnglish
- Tax Analysts Document NumberDoc 2017-3646
- Tax Analysts Electronic Citation2017 TNT 52-13
Citations: 2017-12 IRB 1
These synopses are intended only as aids to the reader in identifying the subject matter covered. They may not be relied upon as authoritative interpretations.
ADMINISTRATIVE
Rev. Rul. 2017-6 , page 1011. Interest rates: underpayments and overpayments. The rates for interest determined under Section 6621 of the code for the calendar quarter beginning April 1, 2017, will be 4 percent for overpayments (3 percent in the case of a corporation), 4 percent for underpayments, and 6 percent for large corporate underpayments. The rate of interest paid on the portion of a corporate overpayment exceeding $10,000 will be 1.5 percent.
DOCUMENT ATTRIBUTES
- Institutional AuthorsInternal Revenue Service
- Subject Area/Tax Topics
- Jurisdictions
- LanguageEnglish
- Tax Analysts Document NumberDoc 2017-3646
- Tax Analysts Electronic Citation2017 TNT 52-13