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This Week's Internal Revenue Bulletin

MAR. 20, 2017

2017-12 IRB 1

DATED MAR. 20, 2017
DOCUMENT ATTRIBUTES
  • Institutional Authors
    Internal Revenue Service
  • Subject Area/Tax Topics
  • Jurisdictions
  • Language
    English
  • Tax Analysts Document Number
    Doc 2017-3646
  • Tax Analysts Electronic Citation
    2017 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 2017 TNT 44-9: IRS Revenue Rulings, 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 Authors
    Internal Revenue Service
  • Subject Area/Tax Topics
  • Jurisdictions
  • Language
    English
  • Tax Analysts Document Number
    Doc 2017-3646
  • Tax Analysts Electronic Citation
    2017 TNT 52-13
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